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GST Registration (Foreign or Non-Resident)
All about GST Registration of Non-resident taxable person
“Non-resident taxable person” is
a person who occasionally undertakes transactions involving 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.
A non-resident taxable person
making taxable supply in India has to compulsorily take registration. There is
no threshold limit for registration and has to apply for registration at least
five days prior to commencing his business in India using a valid passport (and
need not have a PAN number in India). A non-resident taxable person has to make
an advance deposit of tax in an amount equivalent to his estimated tax
liability for the period for which the registration is sought.
Where case of high-sea sales every person who makes a supply from the Indian
territorial waters of India shall obtain registration in the coastal state or
Union territory at the nearest baseline.
A business entity incorporated
or established outside India, has to submit the application for registration
along with its tax identification number or unique number on the basis of which
the entity is identified by the Government of that country or it’s Permanent
Account Number, if available.