GST Registration for Foreigners

Following the implementation of the GST framework, the Government of India mandated that all foreign non resident taxpayers obtain GST registration when supplying goods or services to residents within the country. If you're planning to supply goods or services to India, securing a GST registration is not just a compliance measure but a key step in establishing your business presence in one of the world's most vibrant markets.

Recognizing the importance of this registration, AK EPANJIKARAN Pvt.Ltd offers specialized services to facilitate the GST registration process for foreigners. With expert guidance and streamlined procedures, we simplify the complexities of tax compliance, making it easier for international businesses to thrive in India.

Contact our expert team today to easily get your GST registration. We'll guide you smoothly through each step for a worry-free process.

Non-Resident Taxable Person

A "Non Resident Taxable Person" under the Goods and Services Tax (GST) framework in India refers to any individual or business entity that conducts transactions involving the supply of goods or services, or both, within India but does not have a fixed place of business or residence in the country. This includes entities operating in India occasionally, in any capacity such as principal, agent, or any other manner, but with their base of operations or residence outside of India. The GST law mandates that these non-resident entities register under GST and comply with its provisions, regardless of the volume or frequency of their transactions in India.

GST Registration for Foreigners

GST Registration in India is a compulsory process for foreign individuals or entities that supply goods or services in India without a permanent establishment or residence in the country. This registration category is specifically designed for those who may not regularly operate in India but engage in economic activities or transactions under the GST regime.

The process involves obtaining a unique GSTIN (Goods and Services Tax Identification Number), which allows these non-resident businesses to comply with GST laws, including filing GST tax returns and paying applicable taxes on their transactions within India.

GST Registration Requirements for Non- resident Taxable Persons

For non resident taxable persons engaging in taxable transactions within India, the GST registration requirements are as follows:

• Mandatory Registration: Regardless of transaction volume, registration under GST is compulsory for non-resident taxable persons. There's no minimum threshold for registration.
• Ineligibility for Composition Levy: Non-resident taxable persons are not eligible to opt for the composition levy scheme under GST, which allows for a simplified tax payment process and compliance for small taxpayers.
• Advance Registration Requirement: Registration for GST must be completed at least five days before beginning business operations in India.
• Passport Required for Registration: A valid passport is required for GST registration and serves as the primary documentary evidence.
• Documentation for Business Entities: Business entities based outside India must include their tax identification number (TIN) or a unique identification number recognized by their home country's government in their GST registration application. Alternatively, if available, they can provide their Indian Permanent Account Number (PAN).