GST Registration for Non-Residents

Non-resident and casual taxable persons

A non-resident taxable person has no fixed place of business or residence in India. A casual taxable person has a place of business in India but supplies occasionally in a state where they have none — an exhibitor at a trade fair in another state, for example.

Both register on a temporary basis and both pay tax in advance. The documentation differs, because a non-resident must produce a passport and, where applicable, the incorporation documents of the overseas entity.

How the registration works

• Application filed at least five days before commencing business in India
• Registration is granted for the period specified, up to ninety days initially
• An extension of up to a further ninety days may be sought
• Tax is deposited in advance based on the estimated liability for the period
• The deposit is credited to the electronic cash ledger and used against actual liability
• Any unutilised balance is refundable after the final return is filed

What a non-resident cannot do

• Opt for the composition scheme
• Claim input tax credit, except in the limited circumstances the Act allows
• Supply through a fixed establishment, since by definition there is none
• Continue supplying after the registration period expires without extension

Online services to Indian consumers

A separate regime applies to overseas suppliers of online information and database access or retrieval services to non-business customers in India. Registration is simplified and the supplier accounts for tax on those supplies.

Where the recipient is a registered business, the reverse charge mechanism generally applies instead and the Indian recipient accounts for the tax, which removes the need for the overseas supplier to register.

How we handle it

1. 1 Establishing the category We confirm whether you fall to register as a non-resident or a casual taxable person, or whether reverse charge removes the need entirely.
2. 2 Appointing a signatory An Indian authorised signatory with a valid PAN is appointed, which the registration requires.
3. 3 Estimating the liability The advance tax deposit is estimated on your expected supplies for the period.
4. 4 Filing the application The application is filed at least five days before business commences, with the deposit paid.
5. 5 Registration granted The temporary GSTIN is issued for the specified period.
6. 6 Returns and refund Returns are filed for the period and any unutilised advance deposit claimed as a refund after the final return.

Frequently asked questions