• Prior to beginning the process for applying for GST Registration Online in T Nagar, foreign businesses or foreign applicants must identify a person in India to act as its authorized representative for GST compliance and obtain PAN in India for the foreign entity (optional). As per GST rules, the application for GST registration made by a non-resident taxable person should be signed by his authorised signatory who shall be a person resident in India having a valid PAN.
• Hence, once the authorised signatory is engaged, Indian GST registration process can be started for non-resident taxable persons. To apply for GST registration as a non-resident taxable person, the application must be submitted in FORM GST REG-09. GST registration is PAN based for regular taxpayers. However, in the case of non-resident taxable persons, the GST registration application can be submitted with a tax identification number or a unique number on the basis of which the entity is identified by the Government of that country or its PAN, if available.

·         GST Registration – Documents Required

·         IN CASE OF a SOLE PROPRIETORSHIP FIRM

• Photo, PAN Card
• Address Proof of the Proprietor
• Bank Statement, EB Card and Rental Agreement

·         IN CASE OF PARTNERSHIP FIRM

• Photo, PAN Card with the deed.
• Partnership registration certificate & partners id, photo & address proof
• Bank Statement, EB Card and Rental Agreement

·         IN CASE OF PRIVATE LIMITED OR ONE PERSON COMPANY

• PAN Card of Company, COI, MOA & AOA of Company
• Board Resolution with Director’s ID, photo and address proof
• Bank Statement, EB Card and Rental Agreement

·         PAN Card of Company, COI of Company

• Deed + Partner’s ID, photo and address proof
• Bank Statement, EB Card and Rental Agreement
• GST Registration Procedure – OIDAR Service Providers
• In case of a non-resident taxable person supplying online information and database access or retrieval (OIDAR) services to a non-taxable online recipient, then application in FORM GST REG-10 must be submitted electronically.
• GST Registration Online in T Nagar

GST Registration for Non-Resident Taxable Person

A non-resident taxable person under GST is any person or business or not-for-profit who occasionally undertakes transactions involving the supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India. Hence, any foreign person or foreign business or organisation supplying goods or services to India would be a non-resident taxable person – requiring compliance with all GST regulations in India.

Documents Required for GST Registration

The following documents must be provided by the non-resident taxable person during the GST registration process:

Proof of Principal Place of Business

For own premises – Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.

For premises not covered above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.

Identity Proof

Scanned copy of the passport of the Non -resident taxable person with VISA details. In case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or a unique number on the basis of which the entity is identified by the Government of that country, or it’s PAN, if available.

In case of Company/Society/LLP/FCNR/ etc. person who is holding power of attorney with an authorisation letter.

Scanned copy of Certificate of Incorporation, if the Company is registered outside India or in India.

Scanned copy of the License is issued by the foreign country, if available.

Scanned copy of Clearance certificate issued by Government of India, if available.

Bank Account Proof

Scanned copy of the first page of Bank passbook / one page of Bank Statement Opening page of the Bank Passbook held in the name of the business – containing the Account Number, Name of the Account Holder, MICR and IFSC and Branch details.

Authorisation for Authorised Representative in India

Non-resident taxable persons are required to appoint an authorised representative in India. An authorisation or copy of Resolution of the Managing Committee or Board of Directors authorising the authorised representative must be provided

*Important Instructions for Non-Resident Taxpayers

Name of Applicant must be entered as per the passport.

It is mandatory for the applicant to apply for GST registration on the common portal by filing form GST REG-09 at least five days before commencement of the business.

Tax identification number / unique number (number through which the entity is identified by the respective Government) or PAN (if applicable) is necessary to be submitted along with the application, in case of a business entity incorporated or

established outside India.

The applicant must be duly signed or verified through EVC.

In case of NRI, in order to obtain GST registration, following a two-step procedure needs to be followed:

Further, in the case of foreign entity, application for GST registration is to be submitted along with tax identification number or unique number or PAN (if applicable).

A non-resident taxable person is required to deposit the advance tax. Such advance payment of tax would be based on self-estimation. Advance tax deposit is mandatory to be submitted along with the application.

*Final Registration

Final registration of Non-resident taxable person would be carried out in the same line as of the resident taxpayer in India. The procedure for the same is narrated below:

The applicant is required to submit, electronically, an application in FORM GST REG-26. The applicant is required to submit all the information related to tax and GST within three months from the provisional registration.

If the information provided is accurate and complete, then, final GST registration will be issued to the applicant in FORM GST REG-06. However, if the information provided is incorrect or incomplete, the officer would issue a show-cause notice to the applicant in FORM GST REG-27.

If the applicant is not able to give an appropriate reply to the show cause notice issued and after giving the appropriate opportunity of being heard to the applicant and on the satisfaction of the officer, the provisional registration granted to the applicant would be cancelled through FORM GST REG-28.

However, if the applicant is able to give an appropriate reply to the show cause notice issued and the said reply is acceptable to the officer, the show cause notice would be nullified by issuing an order in FORM GST REG-20.

The application for registration of the non-resident should be duly signed by the authorised signatory of the applicant. The said authorised signatory should be a person resident in India, and he would have a valid PAN.

Filing

Goods and Services Tax (GST) is applicable in India from 1st July 2017. Under the new GST regime, nearly 1.4 crore businesses in India have obtained GST registration. All entities having GST registration are required to file GST returns every month. GST return filing is mandatory for all entities having GST registration, irrespective of business activity or sales or profitability during the return filing period. Hence, even a dormant business that obtained GST registration must file GST return.

*Who should file GST Return?

GST registration holders are required to file GSTR-3B return every month providing details of sales and purchases made in a month to the Government. GSTR-3B return is due on the 20th of each month.

In addition to GSTR-3B return, businesses registered under GST must file GSTR-1 return. GSTR-1 return must be filed every month by businesses having annual revenue of over Rs.1.5 crores. In case a business has a yearly revenue of less than Rs.1.5 crores, GST return should be filed every quarter.

Annual GST return must be filed by all GST entities having GST registration. The due date for filing GST annual return for FY 2017-18 is 31st December 2019. The due date for filing GST annual return for FY2018-19 is 31st March 2020.

*GST Return Due Dates

The following are upcoming GST return due dates:

November GSTR-3B will be due on the 20th of December 2019.

November GSTR-1 return for persons having annual revenue of more than Rs.1.5 crores will be due on 11th December 2019.

October – December GSTR-1 return for persons having annual revenue of less than Rs.1.5 crores will be due on 31st January 2020.

Keep watching this page for the latest updates to GST return due dates.

*Penalty for Late Filing GST Return

Failure to file GST returns on time can lead to penalties and cancellation of GST registration. If GST return is continuously not submitted for six months, then the GST registration would be cancelled, and the person would not be able to obtain another GST registration – unless all the late filing penalty is paid.

The penalty for late filing GST return is different for persons having NIL return and persons having turnover. In case a person has no business, NIL GST return must be filed. Failure to file NIL GST return can lead to a penalty of Rs.20 per day for each of the GSTR-3B return and GSTR-1 return. So, failure to file NIL GST return can result in a penalty of Rs.40 per day or Rs.1200 per month.

In case a person has business activity during the period for which GST return is late-filed, then a penalty of Rs.50 per day will be applicable for late GSTR-3B return and Rs.50 per for GSTR-1 return. Hence, a penalty of more than Rs.3000 per month would be applicable.

In addition to the above late filing fees, the person would also have to pay interest at the rate of 18% on GST payment remitted late to the Government.

* Composition Scheme Return Filing

All persons registered under the Composition Scheme are required to file FORM GSTR-4A every quarter through the GST Common Portal or through a GST Facilitation Centre. GST return for those enrolled under Composition Scheme is due on the 18th of the month, succeeding a quarter. Hence, GST return for composition scheme would be due on April 18th, July 18th, October 18th and January 18th. The GST return filed by a Composition Scheme supplier must include details of:

Invoice wise inter-State and intra-State inward supplies received from registered and unregistered persons

Consolidated details of outward supplies made

Also, if a registered person opted to pay tax under composition scheme from the beginning of a financial year, then the taxpayer must file monthly GST returns on the 10th, 15th and 20th of each month and monthly returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. Hence, even if a taxable person under GST opted for a composition scheme from April onwards, the taxpayer must continue filing monthly GST returns until September.

*Composition Scheme – GST Payment Due Date

While filing the GST composition return, the taxpayer is also required to discharge liability towards tax, interest, penalty, fees or any other amount payable under GST by debiting the electronic cash ledger. GST composition is levied at the following rates:

Manufacturers, other than manufacturers of such goods as may be notified by the Government – 1%.

Suppliers making supplies – 2.5%

Any other supplier eligible for composition levy – 0.5%

It’s important to note that any taxpayer who has opted for the GST composition scheme will not be eligible to avail input tax credit on receipt of invoices or debit notes from the supplier for the period prior to opting for the composition scheme