GST Registration by Non Resident Taxable Person in India : FAQs by GSTN

By | May 22, 2018
(Last Updated On: May 23, 2018)

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GST Registration by Non Resident Taxable Person : FAQs by GSTN

Here is the complete FAQs on GST Registration by Non-Resident Taxable Person in India

1. Are there any preconditions before I can apply for Registration as a Non-Resident Taxable Person?

A Non-Resident Taxable Person must fulfill following conditions so that he/she can register on the GST Portal:

  1. 1. Applicant has authorized signatory in India with valid details
  2. Authorized Signatory has valid Permanent Account Number (PAN)
  3. Authorized Signatory has a valid Indian mobile number
  4. Authorized Signatory has valid E-mail Address
  5. Applicant has the prescribed documents and information on all mandatory fields as required for registration
  6. Applicant has identified a place of business in that State for the period of registration.

2. I am a Non-Resident Taxable Person. What is the process to obtain a GST Registration for a Non-Resident Taxable Person?

As a Non-Resident Taxable Person, you must fill Part A of the Registration Form, which consists of:

  • Legal Name of the Non-Resident Taxable Person
  • PAN (Passport number if PAN is not available) of the Non-Resident Taxable Person
  • Name of the Authorized Signatory (as per PAN)
  • PAN of Authorised Signatory
  • Email Address of Authorised Signatory
  • Indian Mobile Number of Authorised Signatory.

Remember to select Non-Resident Taxable Person in the mandatory dropdown – ‘I am a’

Please refer to screenshot below:

Once, the PAN, email and mobile number are validated, a Temporary Reference Number (TRN) will be generated and communicated to you via SMS and email. Based on the generated TRN, you will be able to retrieve the application and fill in Part B of the application form.

On successful submission of the application with authentication, Application Reference Number (ARN) will be generated and intimated to you via email and SMS.

You can track status of the application using this ARN.

Once the application for registration is approved, the GSTIN and temporary password is generated and communicated via e-mail and SMS to the primary Authorized Signatory. Status of the GSTIN changes from “Provisional” to “Active”. Registration Certificate (RC) is generated and is available at your Dashboard to view, print and download.

3. Do I need a PAN to obtain registration as a Non-Resident Taxable Person?

No, PAN is not mandatory for obtaining registration as a Non-Resident Taxable Person. But you can give your passport number instead of PAN. However, you must have an authorised signatory who is a resident of India with a valid PAN and give its details in Part A of the application.

4. Do I need an Indian mobile number to obtain a registration as a Non-Resident Taxable Person?

You must have an authorised signatory who is a resident of India with a valid Indian mobile number and give this indian mobile number in Part A of the application.

5. Do I need a place of business in the state I intend to carry out business in?

Yes. Before you apply for registration, it is mandatory to have a place of business in the state you intend to obtain the registration, so that its details can be given in Part B of the application.

6. When should I apply for a Registration as a Non-Resident Taxable Person?

You should apply for Registration as a Non-Resident Taxable Person at least 5 days prior to the date of commencement of business.

7. What are the documents the needs to be uploaded while applying for Registration as a Non-Resident Taxable Person?

Document NameDocument TypeDocument Size
Proof of Appointment of Authorised Signatory

Photo of the Authorised Signatory

JPG

100 KB

Letter of Authorisation

JPG, PDF

100 KB

Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter

JPG, PDF

100 KB

Proof of Principal Place of business

Own:

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

JPG, PDF

Property Tax Receipt – 100 KB

Municipal Khata copy – 100 KB

Electricity bill copy – 100 KB

Rent/ Lease agreement – 2 MB

Consent Letter – 100 KB

Rent receipt with NOC (In case of no/expired agreement) – 1 MB

Legal ownership document – 1 MB

Leased:

Rent/ Lease agreement OR

Rent receipt with NOC (In case of no/expired agreement) AND

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

JPG, PDF

Rented:

Rent/ Lease agreement OR

Rent receipt with NOC (In case of no/expired agreement) AND

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

JPG, PDF

Consent:

Consent letter AND

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

JPG, PDF

Shared:

Consent letter AND

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

JPG, PDF

Others:

Legal ownership document

JPG, PDF

Proof of Details of Bank Accounts

First page of Pass Book

JPG, PDF

100 KB

Cancelled Cheque

JPG, PDF

100 KB

Bank Statement

JPG, PDF

100 KB

8. How long is the Registration as a Non-Resident Taxable Person valid? Can I extend my Registration as a Non-Resident Taxable Person?

The certificate of registration issued to a Non Resident taxable person is valid for the period specified in the application for Registration or 90 days from the effective date of registration, whichever is earlier.

You can extend your Registration as a Non-Resident Taxable Person once, for an additional period of 90 days, if you apply for extension of registration before the expiry of the initial period of registration granted to you.

9. I have already extended my initial registration once and cannot extend it a second time as per prevailing laws. What do I do if my extension is about to expire and my business has not concluded?

In such a case, you are required to obtain registration as a normal taxpayer in the concerned state.

10. The moment I select Registration as a Non-Resident Taxable Person option, the New Registration Application forms prompts me to fill a GST Challan. Why?

In case of Registration as a Non-Resident Taxable Person, you are required by law, to deposit the tax in advance, equivalent to the estimated tax liability, based on the estimated turnover for the period for which the registration has been obtained by you.

A provisional GSTIN will also be generated and prefilled in the challan. The status of this GSTIN will be provisional until your application is approved by the tax authority and the registration is officially granted.

11. Is there a fixed amount I must deposit before taking a Registration as a Non-Resident Taxable Person?

No, there is no fixed amount you must deposit before taking a Registration as a Non-Resident Taxable Person. You are required by law, to deposit the tax in advance based on the estimated turnover for the period for which the registration has been obtained by you.

12. How can I submit my Registration application?

You can submit the Registration Application using DSC/ E-Sign/ EVC.

13. What are various statuses of the application?

Sr.No.Action DescriptionStatus

1

Status of the Registration Application when the Application is saved but not submitted

Draft

2

On submission of the Registration Application until ARN is generated

Pending for Validation

3

In case the validation fails, on submission of the Registration Application

Validation Error

4

Status of the Registration Application on successfully filing and generation of ARN

Pending for Processing

5

Status of GSTIN, when create challan is initiated till Registration Application is approved

Provisional

6

Status of the Registration Application when the Application is approved

Approved

Note: ARN in case of Non-Resident Taxable Person can only be generated once payment of advance tax is done.

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