GST Registration for Foreigners

The legal framework for GST registration of foreigners is provided under the Central Goods and Services Tax Act, 2017 (CGST Act) and the Integrated Goods and Services Tax Act, 2017 (IGST Act). Specifically, Section 24 of the CGST Act mandates compulsory registration for persons making taxable supplies on behalf of others, including non-resident taxable persons. The GST Council has also issued notifications prescribing the procedure for foreign entities.

The Goods and Services Tax Network (GSTN) is the portal for all GST-related registrations. Foreign applicants must use the GST Portal at www.gst.gov.in. The portal provides a dedicated module for non-resident taxable persons and foreign entities. The Central Board of Indirect Taxes and Customs (CBIC) is the governing body.

The process for GST registration for foreigners online India involves the following steps:

1. Access the GST Portal: Visit www.gst.gov.in and select 'New Registration'.
2. Choose 'Non-Resident Taxable Person': Under the 'I am a' dropdown, select 'Non-Resident Taxable Person'.
3. Fill Part A: Provide basic details such as name, email, mobile number, and PAN (if applicable). For foreign entities without PAN, a temporary reference number is generated.
4. OTP Verification: Verify the email and mobile number via OTP.
5. Fill Part B: Submit detailed information including business details, authorized signatory, and place of business in India.
6. Upload Documents: Upload scanned copies of required documents (see Key Forms section).
7. Submit Application: After verification, submit the application. An Application Reference Number (ARN) is generated.
8. Verification by Officer: The GST officer verifies the application and may seek additional information. Upon approval, a GSTIN is issued.

The following forms are required for GST registration for foreigners online India:

• Form GST REG-01: Application for registration (Part A and Part B).
• Form GST REG-02: Acknowledgment of application.
• Form GST REG-06: Certificate of registration (issued after approval).

Documents required:

• Passport copy (for individual foreigner)
• Proof of business registration in home country
• Address proof of place of business in India (if any)
• Bank account details (Indian bank account or foreign account with IFSC)
• Photograph of the applicant
• Authorization letter for the authorized signatory

Any foreign entity or individual who makes taxable supplies of goods or services in India is required to obtain GST registration. The eligibility criteria include:

• The applicant must be a non-resident taxable person as defined under Section 2(77) of the CGST Act.
• The applicant must have a valid passport (for individuals) or business registration certificate (for entities).
• The applicant must have a place of business in India or intend to supply from outside India.
• The applicant must not be a casual taxable person (i.e., occasional supplier).
• The applicant must have a PAN (if applicable) or obtain a temporary reference number.

The timeline for GST registration for foreigners online India is not fixed as it depends on the completeness of the application and the verification process by the GST officer. However, the GST Act prescribes that the application must be processed within 7 working days from the date of submission of complete information. If additional information is sought, the timeline may extend. No specific time estimate can be provided.

The government-prescribed fees for GST registration for foreigners online India are as follows:

Note: There is no fee for registration itself. However, late fees may apply for delayed filing of returns.