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GST Registration

ASHUTOSH KUMAR (75 Points)

20 December 2019

Document list required for GST registration for foreign company.

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RUDRA (Income & Corporate Tax Lawyer) (383 Points)
Replied 21 December 2019

Documents Required for GST Registration

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

Proof of Principal Place of Business

For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

For premises not covered above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.

Identity Proof

Scanned copy of the passport of the Non -resident taxable person with VISA details. In case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country, or it’s PAN, if available.

In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with an authorisation letter.

Scanned copy of Certificate of Incorporation, if the Company is registered outside India or in India.

Scanned copy of License is issued by the foreign country, if available.

Scanned copy of Clearance certificate issued by Government of India, if available.

Bank Account Proof

Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the business – containing the Account Number, Name of the Account Holder, MICR and IFSC and Branch details.

Authorisation for Authorised Representative in India

Non-resident taxable persons are required to appoint an authorised representative in India. An authorisation or copy of Resolution of the Managing Committee or Board of Directors authorising the authorised representative must be provided in the following format:

GST Deposit for Non-Resident Taxable Persons

Non-resident taxable persons and casual taxable persons under GST are required to remit a deposit for GST registration. The amount of deposit for GST registration would equal the expected tax liability during the validity of the registration. Further, in case a non-resident taxable person requests for extension of GST registration, then tax must be deposited in advance based on the expected tax liability of the extension period.

Once, the GST registration application is filed by a non-resident taxable person; an application reference number would be generated for payment of advance tax. On payment of tax, the electronic cash ledger of the taxpayer is credited, and GST registration certificate is provided.

Validity of GST Registration for Non-Resident Taxable Persons

GST registration for casual taxable persons and non-resident taxable persons are provided with a validity period. The validity period would be based on the request of the taxable person, and the amount of GST deposit remitted. If a non-resident taxable person intends to extend the validity period of GST registration, an application can be made in FORM GST REG-11 before the end of the validity of the registration.

Important Instructions for Non-Resident Taxpayers

Name of Applicant must be entered as per the passport.

It is mandatory for the applicant to apply for GST registration on the common portal by filing form GST REG-09 at least five days before commencement of the business.

Tax identification number / unique number (number through which the entity is identified by the respective Government) or PAN (if applicable) is necessary to be submitted along with the application, in case of a business entity incorporated or

established outside India.

The applicant must be duly signed or verified through EVC.

In case of NRI, in order to obtain GST registration, following a two-step procedure needs to be followed:

Provisional registration

Final registration

Provisional Registration

An application in Form GST REG-09 is required to be submitted, electronically, by the Non-resident taxable person (NRI). Self-attached copy of valid passport is to be submitted along with the application.

Further, in the case of foreign entity, application for GST registration is to be submitted along with tax identification number or unique number or PAN (if applicable).

A non-resident taxable person is required to deposit the advance tax. Such advance payment of tax would be based on self-estimation. Advance tax deposit is mandatory to be submitted along with the application.

Final Registration

Final registration of Non-resident taxable person would be carried out in the same line as of the resident taxpayer in India. The procedure for the same is narrated below:

The applicant is required to submit, electronically, an application in FORM GST REG-26. The applicant is required to submit all the information related to tax and GST within three months from the provisional registration.

If the information provided is accurate and complete, then, final GST registration will be issued to the applicant in FORM GST REG-06. However, if the information provided is incorrect or incomplete, the officer would issue a show-cause notice to the applicant in FORM GST REG-27.

If the applicant is not able to give an appropriate reply to the show cause notice issued and after giving the appropriate opportunity of being heard to the applicant and on the satisfaction of the officer, the provisional registration granted to the applicant would be cancelled through FORM GST REG-28.

However, if the applicant is able to give an appropriate reply to the show cause notice issued and the said reply is acceptable to the officer, the show cause notice would be nullified by issuing an order in FORM GST REG-20.

The application for registration of the non-resident should be duly signed by the authorised signatory of the applicant. The said authorised signatory should be a person resident in India, and he would have a valid PAN.
For more assistance and services:
Contact: Adv. Vishal Yadav
Income Tax & Corporate Lawyer
Lex Baselious Law Chambers
lexbaselious @ gmail.com
9506682924