GST Registration is required for foreign taxpayers who involved in the supply of goods or services or both.

On 1^st July 2017, Goods and Services Tax (GST) was introduced by the Indian government to subsume different types of State and Central level taxes such as Service tax, Luxury tax, VAT, Entertainment tax, etc. to offer a consolidated tax structure. Non-residents who undertake transactional activities related to services and goods also come under the category of taxable persons and thus also need to register for GST. It is mandatory that non-resident taxable persons nominate an authorized person in India who can undertake compliance on their behalf with GST regulations. Once a non-resident decides to undertake business activities in India, GST registration must be obtained at least 5 days prior to conducting any business activity.

Advantages of GST Registration For Foreigners

• Ease of business – GST puts goods and services under the same umbrella, unlike VAT and Service Tax, hence making compliance easier.

• Lower Taxes – GST is attracted only if the annual turnover of the business exceeds Rs. 20 lacs or Rs. 10 lacs in certain parts of the country.

• Collection of taxes – GST registration helps to collect taxes from customers also pass on the tax credit to customers on purchases made.

• Input Tax Credit – A customer can claim ITC (Input Tax Credit) for taxes paid on purchases and can utilize the same credit towards payment of due taxes.

• Seamless Flow – At the national level, GST helps the seamless flow of ITC towards recipients from suppliers.

Documents Required For GST Registration For Foreigners

• Self-attested copy of PAN card (mandatory).

• Incorporation Certificate or Proof of Business registration.

Proprietor identity proof

• Passport.

• Aadhar card.

• Voter ID.

• Driving license.

Address Proof:

• Self-attested copy of Telephone/Mobile or Electricity bill.

• Bank Account Statement (Less than 2 months old).

Passport size photographs

Place of Business Address Proof:

• Telephone/Mobile/Electricity/Gas bill (Less than 2 months old).

• In case of rented premises a notarized copy of Rent Agreement with a No-Objection Certificate (NOC) for conducting business.

• In the case of self-owned premises registered title document.