Overview
Goods and Services Tax (GST) is a tax levied in India on the supply of goods and services. While GST primarily applies to businesses operating in India, there are certain transactions where it is applicable to Non-Residents, including NRIs, OCIs, and foreign citizens.
One such category is a Non-Resident Taxable Person (NRTP), who is required to obtain GST registration before engaging in any taxable transactions in India
Documents Required
To register as an NRTP under GST, the following documents are generally required:
- Passport (for individuals) or Certificate of Incorporation (for foreign entities)
- Tax Identification Number (if applicable)
- Business Registration Proof (for foreign businesses)
- Authorized Signatory's Passport & Photograph
- PAN Card (if applicable)
- Address Proof of Business (Indian & Foreign)
- Bank Account Details
- Letter of Authorization (if applicable)
Benefits of GST Registration for Non-Residents
- Legally Conduct Business - Allows NRIs and foreign businesses to operate legally in India.
- Claim Input Tax Credit - Helps in reducing overall tax liability.
- Compliance with Indian Tax Laws - Avoids penalties and ensures smooth transactions.
- Facilitates Trade with Indian Businesses - Required for invoicing and tax collection.
- Seamless Import & Export Transactions - GST compliance is essential for customs clearance.
How We Can Help You
- Hassle-Free GST Registration - End-to-end support for obtaining GST registration.
- Compliance & Filing Support - Timely GST return filing to ensure full compliance.
- Advisory on GST Applicability - Guidance on tax obligations and compliance strategies.
- Refund & ITC Claims - Assistance in claiming eligible tax refunds.
- Representation Before Tax Authorities - Support in case of GST audits or queries.
Our team ensures smooth GST compliance for non-residents, reducing legal risks and optimizing tax efficiency.
FAQs (Frequently Asked Questions)
1. Who qualifies as a Non-Resident Taxable Person (NRTP)?
Any individual or foreign business supplying taxable goods or services in India without a fixed place of business is considered an NRTP.
2. Is GST registration mandatory for a one-time transaction?
Yes, even a single taxable transaction requires GST registration.
3. Can an NRI operate under an Indian GST number without setting up a business in India?
Yes, but they need to register as an NRTP and appoint an Indian authorized signatory.