30th July 2017
A completely new taxation regime has been implemented in India from 1st July 2017. Every person is required to obtain a registration under this regime if his turnover exceeds the threshold limit or he falls under any other specific category. Non-Resident taxpayers are also required to obtain registration under GST regime and file the returns accordingly.
Any person who occasionally undertakes transactions involving the supply of goods or services or both, whether as principal or agent or in any other capacity is termed as the non-resident taxable person. Also, the non-resident taxable person has no fixed place of business in India. Further, every non-resident taxable person is required to appoint an authorized person in India for the purpose of complying with GST regulations.
Every non-resident taxpayer is required to file a registration application through his agent at least 5 days prior to undertaking any kind of business in India. Following is the process of obtaining registration in India-
Initially, a provisional registration will be granted to a non-resident taxable person. The non-resident taxpayer is required to file an application electronically using the FORM GST REG-09 along with a self-attested copy of his valid passport. The application submitted by him must be duly signed or verified through EVC. Further, along with the application, an advance deposit of tax must also be submitted.
If the application for registration is filed by the foreign business entity then he shall also submit its tax identification number of that country similar to its PAN.
The procedure of obtaining final registration is similar in the cases of both the resident taxpayer and the non-resident taxpayer.
To acquire registration an application shall be filed electronically using the FORM GST REG–26 within a period of three months. If the information filed is correct and complete then the final GST registration will be granted in FORM GST REG-06.
In case the information filed is incorrect then a show cause notice will be issued by using form GST REG-27 and a reasonable opportunity of being heard will be given. Further, the provisional registration will be canceled through the FORM GST REG-28.
In case the reply received by the applicant’s is satisfactory then the Show Cause Notice issued can be nullified by issuing an order via the FORM GST REG- 20.
Most importantly the application filed by the non-resident shall be signed by his authorized signatory, who must be the resident in India possessing a valid PAN card.
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