GST Registration (Foreign/non Resident)

A non-resident taxable person cannot exercise the option to pay tax under composition levy.

PAN is not compulsory for obtaining registration as a NRTP. Copy of Passport of foreign national is sufficient proof and PAN card of authorized signatory is required.

Procedure for registration for NRTP is as below:-

• A NRTP is required to apply for registration in Form GST REG-09 electronically along with a self attested copy of his valid passport  (Application to be made at least 5 days prior to commencement of business)
• If NRTP is a business entity established outside India, the applicant shall also submit its tax identification number or unique number allotted by Government of that country or its PAN, if available
• Application in Form GST REG-09 to be signed by authorized signatory who is a resident Indian with valid PAN
• On Validation of email and mobile address, a temporary reference number (TRN) shall be generated by Portal
• NRTP shall pay advance tax estimated on the basis of estimated sales to be made in registration period and applicable tax rate
• Registration Certificate shall be issued electronically and tax deposited will appear in electronic cash ledger

A NRTP can make taxable supplies only after he has been granted a GST registration in India and he shall be eligible to make such supply for the period registration has been granted.

The registration certificate of NRTP shall be valid for the period specified in the application for registration or 90 days from the effective date of registration, whichever is earlier

Application for extension in the period of registration shall be made in Form GST REG-11 electronically on portal before the expiry of original registration period. On such application, the proper officer may extend the validity period of registration for a further period of not more than 90 days.

However, the NRTP shall be required to pay advance tax for estimated tax payable on the supplies to be made in the extension period.

Input tax credit shall not be available in respect of goods or services or both received by a non-resident taxable person except on goods imported by him. However, when NRTP supplies goods & services after charging GST, the credit of such GST shall be available to buyer of such goods & services from NRTP.

A non-resident taxable person shall furnish a return in Form GSTR-5 electronically through GST portal providing details of outward supplies and inward supplies and shall pay tax, interest, penalty, fee or any other amount payable within 20 days after the end of calendar month or within 7 days after the last day of validity period of registration, whichever is earlier.

Yes, NRTP can claim refund for advance tax deposited in excess over the actual tax liability. However, refund shall be allowed only after such person has furnished all the returns as required in respect of the validity period of registration. Refund can be applied in FORM GSTR-5 itself.