GST Registration For Non Residential Tax Payers

Who Can Submit Application for Registration in Form GST REG-09

In a country the size of India, determining taxpayer compliance is critical. The registration of taxpayers allows us to easily identify them and also identify defaulters. Similarly, registering a firm under the GST law is critical to the country's economy. The government assigns a unique number to each GST-Registered Business. After receiving it, the company collects the tax on behalf of the government from its customers and receives an input tax credit. This would not have been possible without registration.

When it comes to multiple business operators, India is a marketplace to be explored by both residential and non-residential Indians. Several NRIs plan to invest and start a business in their native country. The first step for a non-resident taxable person who wants to open a business in India is to register under the GST statute. They would essentially have to fill out the GST Reg-09 form to apply for registration. As per Section 24 of the Central Goods and Services Tax Act, any non-resident taxable person making taxable supplies must register for GST using the GST Reg-09 form. Read more

According to GST law, who is a non-resident taxable person?

In reference to Section 2(77) of the GST law, a "non-resident taxable person" is defined as "any person who occasionally engages in transactions involving the provision of goods or services, or both." They may be functioning as principals, agents, or in any other role, but they do not have a fixed place of business or habitation in India while doing so. As a result, any foreigner in the Indian subcontinent who owns or manages a foreign firm or institution that manages and supplies commodities or delivers services in India is a non-resident taxable person.

In addition, Section 2(78) of the GST Act clarifies that the term "non-taxable supply" refers to a provision of goods or services or both that is not subject to tax under this Act or the Integrated Goods and Services Tax Act. A person who falls under this category must complete all GST registration requirements. The application can be filed electronically by a non-resident taxable person.

Filling out Form GST Reg-09 and the Registration Process

To complete the registration of the GST Reg 09 form, a non-resident taxable person may have to use the following method.

• A foreign firm or foreign applicant must designate an Indian citizen and approve them to represent them or their business in areas of GST compliance before beginning the maze of procedures. They could apply for a PAN in India for their company. Individuals who fit within the definition of a non-resident taxable person are required to register for GST without dodging the tax

• To proceed with the filing, the individual must submit a GST REG-09 application
• The person who desires to file the specified application must do so at least five days before starting his business
• The non-resident taxable person must also provide a self-attested copy of his or her authenticated passport
• He must also give a Tax Identification Number (TIN) or a Unique Number. This is required in cases where the company entity is established outside of India
• Section 27(2) of the Central Goods and Services Tax Act, 2017 requires the applicant to pay an advance tax deposit when filing an application using Form GST REG-09. The tax that the individual pays should be roughly equal to the GST amount for the time period for which the individual is requesting for GST registration.

It is important to remember that the GST application form, GST REG-09, must be signed properly or thoroughly confirmed using the Electronic Verification Code (EVC). A non-resident taxable person may provide online information and database access or retrieval (OIDAR) services to a non-taxable online receiver in some instances. It is necessary to submit the GST REG-10 form electronically in these cases

Non-Resident Taxable Person Provisional and Final Registration

A non-resident taxable person must complete the following steps to register for GST:

• Provisional Registration
• Final Registration 

A non-resident taxable person can file an application in Form GST REG-09 using the online provision. The applicant will be assigned a provisional registration after this is completed.

Final Registration: A non-resident taxable person's final registration procedure follows the same guidelines as a resident taxpayer in India.

• The applicant must first submit the GST REG-26 form via the internet. Furthermore, the applicant must provide all tax and GST data within three months of filing the provisional registration
• The applicant receives the GST certificate in the FORM GST REG-06 after presenting the appropriate information. The application for registration is cancelled using FORM GST REG-27 if there appear to be any discrepancies, inaccuracies, or incomplete information
• Following that, the applicant is sent a show-cause notice for providing false or incomplete information during the registration process. The applicant's response is accepted and the show cause notice is cancelled if it is appropriate and appropriate. This is accomplished by submitting an order in the form GST REG-20. If the applicant's response is unsatisfactory, the authorised official can cancel the provisional registration in its entirety using FORM GST REG-28
• In GST concerns, the petitioner would have designated a signatory to act on his behalf. The authorised signatory should now sign the registration application properly. It is critical that the signatory who has been authorised by the application and who is a resident of India has a valid PAN

If you are a non-resident of India and want to start your business here you can register for your GST Form REG 09 with the help of Online Legal India. We can help you in a safe and hassle-free process.