GST Registration for Foreigners

GST Registration

Along with the business owners who resides in India, foreigners and NRIs are also obliged to get GST registered to carry business operations in India. Any person who carries out the sale or purchase of goods and services in India occasionally and does not resides in India is considered to be a "non-resident taxable person" stated by the GST Act. To comply with GST regulations in India, these persons have to appoint an authorized person in India.

Non-resident taxpayers have to acquire GST registration 5 days before they carry out any business activity in India as a non-resident taxpayer. The application for the same must be filed by some authorized person in India. After drafting and submitting the application for registration of GST, a transaction number is generated under which the GST should be deposited by the taxpayer.


Documents required for foreigner to register into GST

  • Copy of passport of the foreigner.
  • Scanned passport sized photograph
  • Scanned copy of ID/ passport/ driving license
  • Specimen signature
  • Self-attested copy of PAN card for authorised person
  • Business registration proof
  • Bank account statement
  • Self-attested copy of telephone bill

Process of GST registration for foreigners

  • 1. Appoint an authorized signatory
  • 2. Providing authorization to the authorized person by the taxable person.
  • 3. Application for GST registration
  • 4. Paying of the GST deposit
  • 5. Issue of the GST registration certificate

Validity of registration

GST validation for foreigners is 90 days or 3 months for the foreigners. This validation is renewable. This validity period is determined according the request of the tax payer and can be changed according to the needs of the person along with the GST deposit remitted by him. To extend the validity of the GST registration by the foreigner by making an application through FORM GSTREG-11. This application must be made before the end or termination of the validity of the prior registration.

The extension of the validity of the GST registration is only granted if the foreigner submits or deposits the sum of the money equivalent to the amount of tax he assumes to collect in the extended period. The amount of deposit must be paid or deposited in advance by the tax payer.


Subscribe Our Newsletter

Get useful latest news & other important update on your email.