Who is a Non- Resident Taxable Person?

• is any person*
• who does not have a fixed place of business in India
• occasionally transacts in the supply of goods or services or both

*Person under the GST act includes an individual, a HUF, a Company, a firm, an LLP, an AOP or BOI whether incorporated in India or outside India, any Corporation established under a state, Central or Provincial Act or a Government Company, a body Corporate incorporated by or under the laws of a country outside India, a co-operative society, a local authority, Central Government or State Government, registered Society, trust and every artificial judicial person, not falling within any of the above.

Registration:

GST Registration is compulsory for a Non-Resident Taxable Person irrespective of the turnover threshold limits.

The NRTP has to get GST registration at least 5 days prior to the Commencement of Business. The Registration shall be made through the FORM GST-REG-09.

Documents:

As per Sec. 25(6) of the GST Act, every person must have a PAN to be eligible for registration.

However, since an NRTP generally do not have a PAN, they may be granted registration on the basis of other prescribed documents such as a self-attested copy of a valid passport along with their application signed by an authorized signatory who is an Indian Resident with a valid PAN.

In the case of a Business entity incorporated outside India, the application for registration shall be submitted along with TIN (Tax Identification Number) or a Unique Number or its PAN if available.

Period of Validity:

The period of validity shall be the period specified in the registration application, or 90 days from the effective date of registration, whichever is earlier.

An extension for a further period not exceeding 90 days can be obtained by making an application before the end of the validity of registration granted.

Advance Deposit of Tax:

Every Person at the time of applying for registration under GST as an NRTP is required to make an advance deposit of tax of an amount equivalent to the estimated tax liability for the period for which the application for registration is made.

Where an extension is sought, an advance deposit for the additional tax during the extended period should be made.

Returns to be filed by an NRTP:

Every NRTP shall file returns in the FORM GSTR-5 electronically, which shall include details of outward supplies and inward supplies and taxes, interest, or any other amount paid. The returns shall be filed by the 20th of every month or within 7 days after the date of expiry of the validity of the registration, whichever is earlier.

Refund by NRTP:

Any balance amount of Advance tax deposited remaining after adjusting for the tax liability can be claimed for refund in the last return required to be filed by him.