1. What are the prerequisites for registering as a Non-Resident Taxable Person on the GST Portal?
A Non-Resident Taxable Person must meet the following criteria:
- Have an authorized representative in India with valid information
- The authorized representative should have a valid Permanent Account Number (PAN)
- The authorized representative must have a valid Indian mobile number
- The authorized representative must have a valid email address
- Have a Permanent Account Number (PAN), Passport Number, Tax Identification Number (TIN), or a unique identification number recognized by the government of their home country
- Provide the required documents and information for all mandatory fields in the registration process
- Identify a place of business in the state for the duration of the GST registration.
- As a Non-Resident Taxable Person, the following information must be provided in Part A of the Registration Form:
- Legal name of the Non-Resident Taxable Person
- Permanent Account Number (PAN), Passport Number, Tax Identification Number (TIN), or unique identification number recognized by the government of their home country
- Name of the authorized signatory (as per PAN)
- PAN of the authorized signatory
- Email address of the authorized signatory
- Indian mobile number of the authorized signatory.
After the PAN, email, and mobile number have been validated, a Temporary Reference Number (TRN) will be issued and sent to you through SMS and email. Using this TRN, you can access the GST registration form and complete Part B of the application.
Upon successful submission of the form and authentication, you will receive an Application Reference Number (ARN) through email and SMS. You can track the status of your application using this ARN.
Once your GST registration application is approved, the GSTIN and a temporary password will be generated and sent to the primary authorized signatory through email and SMS. The status of the GSTIN will change from “Provisional” to “Active.” The GST Registration Certificate (RC) will also be generated and accessible on your dashboard for viewing, printing, and downloading.
2. Is PAN required for Non-Resident Taxable Person GST registration?
No, PAN is not a requirement for Non-Resident Taxable Person GST registration. You only need one of the following:
- Permanent Account Number (PAN) of the Non-Resident Taxable Person
- Passport Number of the Non-Resident Taxable Person
- Tax Identification Number (TIN) or a unique number recognized by the government of the entity’s country.
However, you must have an authorized signatory who is a resident of India with a valid PAN and provide their details in Part A of the application form.
3. Is an Indian mobile number required for Non-Resident Taxable Person registration?
An authorized signatory who is a resident of India with a valid Indian mobile number is required for Non-Resident Taxable Person registration. Their Indian mobile number must be provided in Part A of the application form.
4. How can I view my existing GST registrations linked to the same PAN on the GST Portal when applying for GST registration?
When you click on the Proceed button after filling in all the details in Part A of the application, the GST Portal will display all the GSTINs/Provisional IDs/UINs/GSTP IDs linked to the same PAN across India.
5. Can the same email address, mobile number, and PAN be used for multiple GST registrations on the GST Portal?
Yes, the same email address, mobile number, and PAN combination can be used for multiple GST registrations on the GST Portal.
6. Is a place of business in the state necessary for Non-Resident Taxable Person GST registration?
Yes, it is mandatory to have a place of business in the state you wish to obtain GST GST registration in before you apply. The details of the place of business must be provided in Part B of the application form.
7. Where can I add bank account details?
Bank account details can now be entered by filing an amendment application only. Bank account details are optional and non-mandatory as of 27th Dec 2018. After you receive your GSTIN, you will be prompted to file a non-core amendment application to enter your bank account details when you log in for the first time on the GST Portal.
8. When to apply for Non-Resident Taxable Person GST Registration?
Apply for Non-Resident Taxable Person Registration at least 5 days before the business start date.
9. What documents are required for Non-Resident Taxable Person GST Registration?
| Proof of Appointment of Authorised Signatory | – Photo of the Authorised Signatory – Letter of Authorisation – Copy of Resolution passed by BoD/ Managing Committee and Acceptance letter |
| Proof of Principal Place of business | Own: – Property Tax Receipt OR – Municipal Khata copy OR – Electricity bill copy OR – Legal ownership document 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 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 Consent: – Consent letter AND – Property Tax Receipt OR – Municipal Khata copy OR – Electricity bill copy OR – Legal ownership document Shared: – Consent letter AND – Property Tax Receipt OR – Municipal Khata copy OR – Electricity bill copy OR – Legal ownership document Others: – Legal ownership document |
| Proof of Details of Bank Accounts | – First page of Pass Book or – Cancelled Cheque or – Bank Statement |
10. How long is Non-Resident Taxable Person GST Registration valid?
Non-Resident Taxable Person GST Registration is valid for the period specified in the application or 90 days from the registration date, whichever is earlier. You can extend the registration for another 90 days once if you apply for an extension before the initial GST registration period expires.
11. What if I cannot extend my GST registration for a second time?
If your extension is expiring and your business is not concluded, you need to register as a normal taxpayer in the relevant state.
12. Why do I need to pay GST Challan during Non-Resident Taxable Person GST Registration?
During Non-Resident Taxable Person GST Registration, you are required by law to deposit the tax equivalent to the estimated tax liability, based on your estimated turnover for the period of registration. A provisional GSTIN will also be generated, and the status of the GSTIN will be provisional until your application is approved and the registration is officially granted.
13. Is there a fixed deposit required for Non-Resident Taxable Person Registration?
No, there is no fixed deposit required for Non-Resident Taxable Person GST Registration. You are required by law to deposit the tax in advance based on your estimated turnover for the period of registration.
14. How to submit the Non-Resident Taxable Person Registration application?
Submit the Non-Resident Taxable Person GST Registration application using DSC/E-Sign/EVC.
15. What are the various statuses of the application?
| Sr No | Action Description | Status |
| 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 |
16. How does the State and Centre Jurisdiction get displayed in the “Principal Place of Business” tab?
The State and Centre Jurisdiction get displayed in the drop-down option based on the pin code entered in the “Principal Place of Business” tab by the applicant. The jurisdiction is based on the PIN codes mapped with these jurisdictions.
17. How a Chartered Accountant firm can help NRI in taking GST Registration?
A Chartered Accountant can certainly help an NRI in obtaining GST registration in India. The Goods and Services Tax (GST) is a consumption tax levied on the supply of goods and services in India. An NRI (Non-Resident Indian) needs to obtain GST registration if they want to start a business or make supplies in India.
A Chartered Accountant can assist the NRI in the following ways:
- Understanding the eligibility criteria: An NRI needs to fulfil certain criteria to be eligible for GST registration. A Chartered Accountant can help them understand these criteria and determine if they are eligible for GST registration.
- Preparation of documents: The NRI needs to provide various documents for GST registration, such as PAN card, passport, bank statement, etc. A Chartered Accountant can help the NRI in preparing these documents and ensuring that they are complete and accurate.
- Filing the application: The NRI can file the GST registration application online. A Chartered Accountant can help them in filing the application by guiding them through the process and ensuring that all the information is correct.
- Payment of tax: The NRI is required to deposit tax in advance based on the estimated turnover for the period for which the GST registration is obtained. A Chartered Accountant can assist the NRI in determining the amount of tax that needs to be deposited and ensuring that it is done correctly.
In conclusion, a Chartered Accountant can play a crucial role in helping an NRI obtain GST registration in India. They can provide the necessary guidance and expertise to ensure that the process is smooth and hassle-free.
