GST Registration and Filing Services

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GST Registration in India is a compulsory process for foreign individuals or entities that supply goods or services in India without a permanent establishment or residence in the country. This registration category is specifically designed for those who may not regularly operate in India but engage in economic activities or transactions under the GST regime.

The process involves obtaining a unique GSTIN (Goods and Services Tax Identification Number), which allows these non-resident businesses to comply with GST laws, including filing GST tax returns and paying applicable taxes on their transactions within India.

GST Registration Requirements for Non- resident Taxable Persons

For non resident taxable persons engaging in taxable transactions within India, the GST registration requirements are as follows:

• Mandatory Registration: Regardless of transaction volume, registration under GST is compulsory for non-resident taxable persons. There's no minimum threshold for registration.
• Ineligibility for Composition Levy: Non-resident taxable persons are not eligible to opt for the composition levy scheme under GST, which allows for a simplified tax payment process and compliance for small taxpayers.
• Advance Registration Requirement: Registration for GST must be completed at least five days before beginning business operations in India.
• Passport Required for Registration: A valid passport is required for GST registration and serves as the primary documentary evidence.
• Documentation for Business Entities: Business entities based outside India must include their tax identification number (TIN) or a unique identification number recognized by their home country's government in their GST registration application. Alternatively, if available, they can provide their Indian Permanent Account Number (PAN).