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In this article, we are going to talk about the registration requirements for NRIs under GST laws. But first, let’s try and understand what we mean by Non-Resident Taxable Person.
Under Central Goods and Service Tax, 2017 they are defined as “any person who occasionally undertakes transactions involving the supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India”. They are located outside India and are not regular traders. To read more about this topic, you can refer to our blog on Non-Resident Taxable Person.
Their nature of occasional trading makes it hard for the authorities to track their transactions. Therefore different registration provisions are given in the Act for them.
Read our article: Non-Resident Taxable Person under GST: Legal Definition
In today’s world, anybody who is looking to expand their business is aiming to enter the global market. Indian market is also a very lucrative area of business for many. However, if anyone wishes to do business in India, then GST registration is a must for them.
If any non-resident is involved in regular business either as principal or through an agent and has a place of business inside India, then registration requirement for NRIs under GST arises.
On the other hand, if any non-resident willing to do any business which is not done in the normal course of their business and doesn’t have a place of business inside India, then their registration requirements are a little different.
A Non-Resident Taxable Person is required to satisfy the following conditions before GST Registration:
Rule 13 under the head of Registration of CGST[1] Rules provides the provisions relating to registration of Non-Resident Taxable Person.
After an application is made, and all the conditions stated in Rule 13 is complied with, the rules regarding verification and grant of registration specified in Rule 9 and 10 respectively will apply to it, like any other application received under normal circumstances.
Such an application is to be duly verified and if any discrepancies are found in the application then they are required to be communicated to the applicant in FORM GST REG-03, and the applicant will be required to submit a reply in FORM GST REG-04.
If the authorities are satisfied then GSTIN is to be issued along with a registration certificate to the non-resident taxable person in FORM GST REG-06. And if the application is rejected then this rejection is to be communicated in FORM GST REG-05, and reasons for such rejection are to be recorded in writing.
India being an attractive market, many NRIs are looking forward to do business here. If you are a Non-Resident Indian and are planning to do business in India, then GST Registration is a must. In case of any query regarding the laws related to NRIs under GST, contact Enterslice.
Read our article: Notice Pay Recovery: Is Liable for GST?
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