GST Registration for Foreigners

Due to the tremendous investment opportunities in India, people and business entities tend to invest in India in the form of real estate, business, etc. When a non-resident wants to invest in India, it becomes important that he/she understands the dynamics and kinds of taxes that are applicable in the country. One such tax is GST, which deals with tax-related goods and services.

GST Registration for Foreigners

The Goods and Services Tax (GST) became effective in India on 1st July 2017. India is one of the developing countries which is an attractive hub for investments from all over the world. If an individual is a non-resident of India and is looking to set up a business in India, it becomes important to be well versed with the kind of taxes applicable in the country. One such tax is GST which is a consolidated tax system and its registration is necessary to pay tax under such a system.

Non-Resident Indians need to follow the below-mentioned process for registration of GST. The individual will first opt for provisional registration and then for final registration.

Provisional Registration

  1. An application needs to be filed electronically by the non-resident with the help of FORM GST REG-09 along with a self-attested copy of his valid passport.
  2. The application submitted shall be duly signed and verified through EVC. EVC, also known as the Electronic Verification Code, is a new type of tool used for electronic verification based on Aadhar cards. All forms that are used for GST registration and uploaded to the GST Portal shall be signed or verified through EVC. 
  3. The form is required to be submitted five or more days (at least 5 days) prior to the commencement of business. 
  4. If in case, the registered party is a foreign business identity (incorporated or established outside India) then the application for registration will be submitted along with the tax identification number of that particular country (similar to our Permanent Account Number) or its PAN (if it has one).
  5. With the application, it is necessary to submit an advance deposit of tax based on some estimation.

Final Registration

The final registration is the same as is normally followed by the resident taxpayers. The process is as follows:

  1. If an individual wants to get registered under GST, then he/she will be asked to submit an application electronically with the help of FORM GST REG–26. Any extra information regarding the same shall be furnished within a period of 3 months. 
  2. If the registration officer finds the information to be accurate and complete, the final GST registration will be done using the GST REG-06 Form.
  3. However, if the information submitted is not correct then the officer is entitled to issue a show-cause notice using FORM GST REG-27. Furthermore, a reasonable opportunity to be heard will be given to the person after which the provisional registration will be canceled by using FORM GST REG-28.
  4. If the officer finds the applicant’s reply to be satisfactory, then the show cause notice which was issued previously could be nullified by issuing an order via the FORM GST REG-20. 
  5. Once the application made by the non-resident is approved by the officer, it shall be mandatory to be signed by an individual who must be a person resident in India with a valid PAN.


As the process is stated above, it is not always necessary that it remains the same. With the help of the finance minister, we will bring in changes and amendments to these tax laws. Such amendments are published through an official gazette. Therefore, it is important that an individual takes due care and keeps an eye on all the new rules and regulations under such a tax system.

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