NRI GST Registration

Any type of global entity or entrepreneur having business in India without a permanent establishment, fixed location, place of management, or related presence.

In accordance with the GST law of 2017 and subsequent amendments, it is compulsory for every individual, including foreigners with business supplies in India, irrespective of turnover or related measures.

The complete registration process must be finished within five days from the start of business operations in India.

Some common documentation includes the following:

• A copy of your passport.
• Your Tax Identification Number.
• Business address proof, like a utility bill or agreement.
• Bank account details.
• Authorized representative’s PAN card.

The validity either depends on the period as specified in the application or 90 days from the date of registration, whichever date is earlier.

The GST Reg-09 is the only prescribed Form, which is used by non-resident taxable individuals and businesses for GST registration.

The entire registration process, including the deposition of the advance tax, can be done through the electronic mode via the GST portal. Some key points relating to the e-filing:

• An authorized signatory is required for e-signature authentication.
• Advance tax payment.
• Registration must be completed within five years of the commencement of business operations.

If you’re providing supplies, such as products and services, to global customers, then you do not have to generate goods and services tax in India.
Also, if you receive any payment in foreign currency, then your services will be considered as zero-rated in accordance with the GST regulations.

Enterslice can assist you with the following:

• Appointing an Indian representative
• File returns
• Prepare financial statements
• Manage ledgers

As a non-resident taxable person, you are required to file a GST return via the GSTR-5 form through the e-filing portal. The return consists of both inward and outward supplies. Any such amount, including taxes, interests, fees, or penalties, must be paid within 13 days in accordance with the GST regulations.
The 13-day deadline applies to the next subsequent month or seven days after the expiration of the registration.

A non-resident taxpayer is a person, including an entrepreneur or legal entity, that is involved in providing supplies within India, but doesn’t have a fixed place of business in accordance with the Indian Goods and Services Tax regime.
Such a taxable person can operate in India as a principal, agent, or related capacity with their main address outside the territorial jurisdiction of India. As per the Indian GST law, all foreigners with supplies in India must register for the taxes irrespective of their transactional volume.

Foreigners are not eligible to claim GST credits for goods and services if they have no permanent place of business in India, except for imported goods. This rule doesn’t apply to the receiver of any such taxable supply paid by a non-resident taxable person.

Any advance tax, as paid by a foreigner in India, will be eligible for a tax refund, provided the said non-resident payer submits returns within the prescribed deadlines of their valid registration. The refund can be filed using GSTR-5 under section 13 of the Goods and Services Tax of 2017.

No, you cannot register as a composition dealer in India because the scheme is only available for small and MSME dealers in the country.