GST Registration by Non-Resident Taxable Person – Latest FAQs

1. Are there any preconditions before I can apply for Registration as a Non-Resident Taxable Person?

A Non-Resident Taxable Person must fulfill following conditions so that he/she can register on the GST Portal:

  1. Applicant has authorized signatory in India with valid details
  2. Authorized Signatory has valid Permanent Account Number (PAN)
  3. Authorized Signatory has a valid Indian mobile number
  4. Authorized Signatory has valid E-mail Address
  5. Applicant has the prescribed documents and information on all mandatory fields as required for registration
  6. Applicant has identified a place of business in that State for the period of registration.

2. I am a Non-Resident Taxable Person. What is the process to obtain a GST Registration for a Non-Resident Taxable Person?

As a Non-Resident Taxable Person, you must fill Part A of the Registration Form, which consists of:

  • Legal Name of the Non-Resident Taxable Person
  • PAN (Passport number if PAN is not available) of the Non-Resident Taxable Person
  • Name of the Authorized Signatory (as per PAN)
  • PAN of Authorised Signatory
  • Email Address of Authorised Signatory
  • Indian Mobile Number of Authorised Signatory.

Remember to select Non-Resident Taxable Person in the mandatory dropdown – ‘I am a’
Please refer to screenshot below:

Once, the PAN, email and mobile number are validated, a Temporary Reference Number (TRN) will be generated and communicated to you via SMS and email. Based on the generated TRN, you will be able to retrieve the application and fill in Part B of the application form.
On successful submission of the application with authentication, Application Reference Number (ARN) will be generated and intimated to you via email and SMS.You can track status of the application using this ARN.
Once the application for registration is approved, the GSTIN and temporary password is generated and communicated via e-mail and SMS to the primary Authorized Signatory. Status of the GSTIN changes from “Provisional” to “Active”. Registration Certificate (RC) is generated and is available at your Dashboard to view, print and download.

3. Do I need a PAN to obtain registration as a Non-Resident Taxable Person?

No, PAN is not mandatory for obtaining registration as a Non-Resident Taxable Person. But you can give your passport number instead of PAN. However, you must have an authorised signatory who is a resident of India with a valid PAN and give its details in Part A of the application.

4. Do I need an Indian mobile number to obtain a registration as a Non-Resident Taxable Person?

You must have an authorised signatory who is a resident of India with a valid Indian mobile number and give this indian mobile number in Part A of the application.

5. Do I need a place of business in the state I intend to carry out business in?

Yes. Before you apply for registration, it is mandatory to have a place of business in the state you intend to obtain the registration, so that its details can be given in Part B of the application.

6. Where can I add Bank Account details?

Details to be entered in Bank Accounts tab has been made optional w.e.f. 27th Dec 2018 . You can now enter the Bank Accounts details by filing an Amendment application only. Post grant of GSTIN, when you login for the first time on the GST Portal, you will be prompted to file a non-core amendment application to enter Bank Accounts details.

7. When should I apply for a Registration as a Non-Resident Taxable Person?

You should apply for Registration as a Non-Resident Taxable Person at least 5 days prior to the date of commencement of business.

8. What are the documents the needs to be uploaded while applying for Registration as a Non-Resident Taxable Person?

Document NameDocument TypeDocument Size
Proof of Appointment of Authorised Signatory
Photo of the Authorised SignatoryJPG100 KB
Letter of AuthorisationJPG, PDF100 KB
Copy of Resolution passed by BoD/ Managing Committee and Acceptance letterJPG, PDF100 KB
Proof of Principal Place of business
Own:
Property Tax Receipt OR
Municipal Khata copy OR
Electricity bill copy OR
Legal ownership document
JPG, PDF
Leased:
Rent/ Lease agreement OR
Rent receipt with NOC (In case of no/expired agreement) ANDProperty 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) ANDProperty Tax Receipt OR
Municipal Khata copy OR
Electricity bill copy OR
Legal ownership document
JPG, PDFProperty Tax Receipt – 100 KB
Municipal Khata copy – 100 KB
Electricity bill copy – 100 KB
Rent/ Lease agreement – 2 MB
Consent Letter – 100 KB
Rent receipt with NOC (In case of no/expired agreement) – 1 MB
Legal ownership document – 1 MB
Consent:
Consent letter ANDProperty Tax Receipt OR
Municipal Khata copy OR
Electricity bill copy OR
Legal ownership document
JPG, PDF
Shared:
Consent letter ANDProperty Tax Receipt OR
Municipal Khata copy OR
Electricity bill copy OR
Legal ownership document

 

JPG, PDF
Others:
Legal ownership document
JPG, PDF

Proof of Details of Bank Accounts

First page of Pass BookJPG, PDF100 KB
Cancelled ChequeJPG, PDF100 KB
Bank StatementJPG, PDF100 KB

9. How long is the Registration as a Non-Resident Taxable Person valid? Can I extend my Registration as a Non-Resident Taxable Person?

The certificate of registration issued to a Non Resident taxable person is valid for the period specified in the application for Registration or 90 days from the effective date of registration, whichever is earlier.

You can extend your Registration as a Non-Resident Taxable Person once, for an additional period of 90 days, if you apply for extension of registration before the expiry of the initial period of registration granted to you.

10. I have already extended my initial registration once and cannot extend it a second time as per prevailing laws. What do I do if my extension is about to expire and my business has not concluded?

In such a case, you are required to obtain registration as a normal taxpayer in the concerned state.

11. The moment I select Registration as a Non-Resident Taxable Person option, the New Registration Application forms prompts me to fill a GST Challan. Why?

In case of Registration as a Non-Resident Taxable Person, you are required by law, to deposit the tax in advance, equivalent to the estimated tax liability, based on the estimated turnover for the period for which the registration has been obtained by you.
A provisional GSTIN will also be generated and prefilled in the challan. The status of this GSTIN will be provisional until your application is approved by the tax authority and the registration is officially granted.

12. Is there a fixed amount I must deposit before taking a Registration as a Non-Resident Taxable Person?

No, there is no fixed amount you must deposit before taking a Registration as a Non-Resident Taxable Person. You are required by law, to deposit the tax in advance based on the estimated turnover for the period for which the registration has been obtained by you.

13. How can I submit my Registration application?

You can submit the Registration Application using DSC/ E-Sign/ EVC.

14. What are various statuses of the application?

Sr.No.Action DescriptionStatus
1Status of the Registration Application when the Application is saved but not submittedDraft
2On submission of the Registration Application until ARN is generatedPending for Validation
3In case the validation fails, on submission of the Registration ApplicationValidation Error
4Status of the Registration Application on successfully filing and generation of ARNPending for Processing
5Status of GSTIN, when create challan is initiated till Registration Application is approvedProvisional
6Status of the Registration Application when the Application is approvedApproved

Note: ARN in case of Non-Resident Taxable Person can only be generated once payment of advance tax is done.

Categories FAQ, GST

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