GST Registration for Foreigners

Documents

Documents Required in GST Registration for foreigner

The following documents must be provided by the non-resident taxable person during the GST registration process:

1. Proof of business place:

• For Self-owned premises: Latest Tax receipt of property/latest copy of Electricity bill/Municipal khata copy.
• For leased/rented premises: Valid copy of lease or rent agreement along with any ownership proof of the ownership e.g.Tax receipt of property/latest copy of Electricity bill/Municipal khata copy.
• Premises not covered in above: A copy of a valid letter of consent with an ownership proof of the property owner.

2. Identity Proof

• Scanned transcript of Passport with details of VISA
• For business entities incorporated outside India: GST registration application attached with PAN (if available), Tax Identification Number, or Unique digit/number of the foreign entity.
• For Company/LLP/FCNR/Society etc. proof of power of attorney with a letter of authorization.
• For a company incorporated or registered outside or in India, scanned transcript of COI, Certificat of Incorporation.
• Copy of License duly issued by the foreign country.
• Clearance certificate issued by the Government of India.

3. Bank Account Proof

Scanned copy of the opening page of the Passbook furnishing:

• Name of the Account holder
• MICR/IFSC details
• Account Number
• Branch details

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FAQ's

• Can a non-resident apply for GST registration?
  A non-resident taxable person can apply for GST registration at least five days prior to the commencement of business, along with a self-attested copy of his valid passport (and need not have a PAN number in India), for registration, duly signed or verified through EVC, in FORM GST REG-09.
• Who is the primary authorized Signatory on behalf of a non-resident taxable person?
  The authorized signatory shall be a person resident in India having a valid PAN. He/she shall be making application for GST registration on behalf of a non-resident taxable person
• Is PAN mandatory for non-resident taxable person to get GST registration?
  The PAN is not mandatory for a non-resident taxable person for obtaining GST registration. Only self-attested copy of his valid passport is sufficient.
• Is an advance deposit is compulsory required by non-resident taxable person for GST registration?
  A non-resident taxable person obtaining GST registration has to mandatory require to deposit an advance tax equivalent to estimated tax liability for the period for which the registration is sought.