Gst registration for nri (rental income)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 October 2018 Hi,

I am applying for GST registration for an NRI having rental income from commercial property.

Query
1. Which category of tax payer needs to be selected ? (Taxable person / NRI)
2. NRI is not a citizen of India, so can taxable person be selected?
3. Indian Residential address is not available as the assessee is not having any residential property in india, only a commercial property that too given on rental.
4. Residential address & place of business is given of a friend having NOC from friend alongwith electricity bill .
5. No savings & current account in india, only NRE & NRO account available, but option for selecting the same is not available in GST registration process..

IF NRI is to be selected - assessee does not have a tax identification number.

Kindly guide us for registration.

Rajnish Singh

Rajnish Singh (Expert)
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01 November 2018 A non-resident taxable person will file electronically an application for registration using the FORM GST REG-09 along with a self-attested copy of his valid passport.
The application must be duly signed or verified through EVC.
It must be submitted at least five days prior to the commencement of business.
In case, it is a foreign business entity (incorporated or established outside India) the application for registration shall be submitted along with its tax identification number of that country (similar to our PAN) or its PAN (if it has one).
An advance deposit of tax (based on estimation) must also be submitted along with the application.