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
Also Read: GST Registration For Specified Categories – NGOs/Trust
Documents required for GST Registration:
- Permanent Account Number or Tax Identification Number of the Applicant
- Proof of Business Incorporation
- Identity & Address Proof of Promoters with Photographs
- Proof of Address
- 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
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CA K. S. B. Subramanyam
Partner
CA K.S.B. Subramanyam is a Fellow Chartered Accountant and currently serves as the Chief Financial Partner at M/s Manohar Chowdhry & Associates, Chartered Accountants. He has been associated with the firm for nearly two decades and has played a pivotal role in its growth and success.