The word "Non-resident taxable person" has been defined under the Goods and Services Tax Act 2017, as an individual who occasionally does any transactions involving any supply of goods or services, or both, whether as a principal or as an agent, and that person does not have any fixed place in India.
Registration for Non-Resident Taxable Person:
SECTION 24 OF GST ACT- Compulsory registrations in certain cases
Here is the list of taxpayers who are compulsorily required to get them registered under the Act:
(i) persons making any inter-State taxable supply;
(ii) casual taxable persons making taxable supply;
(iii) persons who are required to pay tax under reverse charge;
(iv) a person who is required to pay tax under sub-section (5) of section 9;
(v) non-resident taxable persons making taxable supply;
(vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act;
(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
(viii) Input Service Distributor, whether or not separately registered under this Act;
(ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
(x) every electronic commerce operator;
(xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and
(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.
Is a Non-Taxable person supposed to get registered in GST?
It is mandatory for all non-resident taxable taxpayers to get themselves registered under the GST Act it is irrespective of their aggregate annual turnover.
As aforesaid, it is mandatory for them to get registered under the GST Act, The intimation is required to be filed prior to 5 days before commencement of any business activity.
All non-resident taxable persons shall file an application for registration in FORM GST REG-09 along with the supporting documents. The application must be filed at least five days prior to the commencement of the business activity. An advance deposit of tax shall be paid to the government based on the estimated sales.
The process of submission of application for final registration is the same as resident taxpayers. The application for final registration shall be made in FORM GST REG–26 along with the supporting documentation as required. If the proper officer is satisfied with the information provided by the non-resident taxable persons he will issue a certificate of registration. The application for registration shall be signed by his authorized signatory who is a person resident in India having valid PAN.
Documents for GST Registration
1. PAN card
2. Valid Phone no. and Email id for OTP.
3. Passport size photograph of the Applicant.
4. Proof of principal place of business (any one)
- Electricity bill
- Legal ownership document
- Municipal khata copy
- Property tax receipt
5. Proof of details of Bank Account
- The first page of the passbook
- Bank statement
- Cancelled cheque
6. Other details
- List of Goods and Services
- Proof of appointment of Authorized Signatory (Letter of Authorization or copy of board resolution)
- Authorized Signatories photo
- Incorporation certificate (for Company and LLP)
The validity of GST Registration for Non-Resident Taxable Persons
GST registration shall be provided with a specific validity as requested in his application and thereafter the amount which has been deposited by the Non-Resident Taxable Persons shall be remitted. A request in FORM GST REG-11 can be made by him if he wants to extend the validity. In that case, no new deposit will be required and the deposit already submitted by the Non-Resident Taxable Persons shall be used. The application is to be made well before the expiry of the registration certificate issued to Non-Resident Taxable Persons.