foreign company registration

Registration 108 views 3 replies
Whether foreign company establishing branch office in India is liable to obtain GST Registration?
Replies (3)

Hi,

Yes, any foreign company that supplies goods and/or services to recipients in India, but who has no fixed place of business or residence in India are mandatorily required to obtain GST registration.

In the CGST Act, a “non-resident taxable person” has been defined any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India. And Section 24 of the CGST Act, has mandated that non-resident taxable persons making taxable supply mandatorily obtain GST registration.

Hence, all foreign companies that are supplying goods and/or services to recipients in India are required to obtain GST registration.

if their branch have revenue in India and total revenue exceeds Rs. 20 lacs in a financial year, then definitely they are liable for registration
Yes. foreign company establishing branch office in India is liable to obtain GST Registration.


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