Goods and Services Tax Registration for Non-Resident Individuals
Non-resident individuals establishing a business in India must undergo Goods and Services Tax (GST) registration. This article outlines the provisional and final registration procedures, including form submissions like FORM GST REG-09 and FORM GST REG-26, and the necessity of an advance tax deposit. Recent CBIC updates aim to simplify the process, ensuring timely approvals and clarifying document requirements for non-resident taxable persons.
India offers a dynamic market for non-resident investors and businesses. If you are a non-resident planning to establish a business presence in India, adhering to Goods and Services Tax (GST) regulations, including registration, is mandatory. Understanding the GST provisions for non-resident taxable persons is crucial for compliance. This article outlines the essential steps and relevant forms for GST registration specifically tailored for non-residents.
Recent Updates on GST Registration
April 17, 2025: The Central Board of Indirect Taxes and Customs (CBIC) has released new directives aimed at streamlining the processing of GST registration applications. These instructions are designed to simplify the procedure and minimize requests for unnecessary documentation. They provide clarification on acceptable proofs for the principal place of business and the business's legal constitution, while also addressing concerns regarding physical verification and ensuring timely approval of GST registrations.
Key Highlights include:
- An explicit list of documents acceptable as proof for the principal place of business has been provided.
- Officials are advised to refrain from requesting superfluous documents, such as the PAN or Aadhaar of the lessor.
- All registration applications must be processed strictly within the stipulated timelines.
Provisional Registration Steps
Non-resident taxable persons are required to electronically submit an application for provisional registration using FORM GST REG-09. This application must be accompanied by a self-attested copy of a valid passport and should be digitally signed or verified using an Electronic Verification Code (EVC). The submission must occur at least five days before the intended commencement of business operations. For foreign entities incorporated or established outside India, the application should also include their country's tax identification number (equivalent to India's PAN) or their Indian PAN, if available. An estimated advance tax deposit must be remitted alongside the application.
Final Registration Procedures
The process for final GST registration for non-residents mirrors that for resident taxpayers:
- Applicants seeking final GST registration must electronically file FORM GST REG–26. Any additional information requested must be provided within three months.
- If the submitted information is accurate and complete, the final GST registration will be issued via FORM GST REG-06.
- Should the information be incomplete or incorrect, the tax officer will issue a show-cause notice using FORM GST REG-27. The applicant will be granted a reasonable opportunity to be heard, after which the provisional registration may be canceled through FORM GST REG-28.
- If the applicant's response is deemed satisfactory, the issued show-cause notice can be withdrawn by an order delivered via FORM GST REG-20.
- Importantly, the registration application for a non-resident must be signed by an authorized signatory who is a resident of India and holds a valid PAN.
Note: EVC, or Electronic Verification Code, is a modern method of electronic verification leveraging Aadhaar data. All forms uploaded to the GST Portal require either a digital signature or EVC verification.
For additional details on GST transition provisions, refer to relevant guides.
You can also download the government of India prescribed GST registration form here.