“Non-resident taxable person” means any person 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.
Some Points related to Non-Resident Taxable Person regarding GST:-
Ø Compulsory Registration under GST
Ø Aggregate turnover is not the criteria
Ø Has to apply for registration at least 5 days before commencement of business
Ø Can’t apt for Composition Scheme
Ø Has to deposit advance tax while registering in GST by estimation of sales that he can make
Ø If NRTP is Individual then he has to submit proof of Passport or PAN Number if he has
Ø IF NRTP is organization then he has to submit with TAX IDENTIFICATION NUMBER or UNIQUE INDEX NUMBER or PANCARD if they have.
Ø An resident Indian should be appointed as authorized signatory having the valid PAN no.
Registration Procedure:-
In REG-09 form selecting Non- Resident Taxable person from the drop-down, and providing the other details as required.
1. STATE
- LEGAL NAME
- PAN OR PASSPORT
- AUTHORIZED SIGNATORY PAN
- EMAIL ID AND MOBILE NO OF AUTHORIZED SIGNATORY
After providing the details you will get a reference number and used for the further login process.
After login, you will see 5 different tabs and in BUSINESS TAB of it, you have to provide the following details.
1) Sector or Circle from Drop Down
2) Commissionerate Code, Division Code, and Range Code.
3) Period of Registration:- Any period Less than 90 days
4) Turnover Details: Estimated Turnover and Estimated Tax amount
5) Non Resident place Details:- Office address in the Foreign country need to be provided.
6) Details of Authorized Signatory and Principal Place of Business located in India need to be submitted
7) Once the Create challan button is enabled you have to pay estimated tax under the categories on successful payment and Document verification GSTN No provided valid for days provided in the application