A “non-resident taxable person” refers to an individual who occasionally conducts transactions involving the sale of goods or provision of services, either as an agent or as a principal or in any other capacity, but lacks a permanent business or residence location in India.” Any person who is a resident of India will obtain regular GST Registration in Form GST REG-01. In contrast, a non-resident taxpayer has to use Form GST Reg-09 to get GST Registration as Non-resident taxable person. Like the casual taxable person, the non-resident taxable person must also pay tax in advance.
Now let’s understand the process of filing of application by a non-resident taxable person.
The Non-Resident Tax Payer Needs to follow the below steps to obtain a GST Registration:
Step 1: He or She needs to appoint an Authorized Signatory
Step 2: They should provide Authorization to Authorized Signatory
Step 3: Apply for GST Registration by accessing https://www.gst.gov.in/
Step 4: He or She needs to Pay the GST amount in advance
Step 5: GST Registration Certificate is Issued
Documents required for GST Registration:
- Permanent Account Number or Tax Identification Number of the Applicant
Note: In case of no PAN, the applicant can apply for PAN. To do so, click the here link specified below the PAN field.
- Proof of Business Incorporation
Note: To validate the business, the taxpayer should provide proof of business incorporation or a certificate of incorporation from an appropriate foreign government authority.
- Identity & Address Proof of Promoters with Photographs
- Proof of Address
Note: The taxpayer needs to provide the following proof of the principal place of business:
- Own Premises – To provide evidence of ownership, documentation such as property tax paid receipt, a copy of the municipal khata, or a copy of the electricity bill may be required for one’s own premises, which is not less than 3 months old
- Rented or Leased Premises – Copy of valid Rent/Lease Agreement with any supporting ownership document of the lessor’s premises like the Latest Property Tax Paid Receipt or Municipal Khata copy or copy of the Electricity Bill.
- In cases other than above, 2 – Copy of the consent letter with any supporting document of the ownership document of the consenter like Municipal Khata copy or Electricity Bill copy.
- Bank Account Statement
Note: The taxpayer must upload a scanned copy of either the first page of their bank passbook or a canceled cheque that displays the proprietor or business entity’s name, bank account number, MICR, IFSC, and branch details.
The only difference between the casual person and the non-resident taxable person is that the non-resident taxable person can claim the input tax credit, and the non-resident person cannot claim the input tax credit. The non-resident taxable person has to file returns, and if the tax deposited is higher than the tax liability, an online refund application can be filed.
Even the non-resident taxable person has to maintain proper records, and for the same, they can explore using any of the mobile or online billing software like CaptainBiz.