GST Registration, Return Filing & Compliance Services In India

GST is an indirect tax on the supply of goods and services in India. NRIs, foreign businesses and non-resident taxpayers supplying goods or services in India may have specific GST registration and compliance requirements.

GST Registration for NRIs

An NRI or foreign business may need GST registration depending on the nature of business, taxable supplies, turnover, location and applicable GST provisions.

Registration provides a GSTIN and enables compliance with GST invoicing, tax payment and return requirements.

GST Registration for Non-Resident Taxable Persons

A Non-Resident Taxable Person (NRTP) is a person who occasionally undertakes taxable supplies in India but has no fixed place of business or residence in India.

NRTPs have specific registration and return-filing requirements under GST. The prescribed application for registration is Form GST REG-09.

Documents for NRI GST Registration

Depending on the case, documents may include:

PAN or applicable identification details
Passport/identity proof
Business and address details
Business address proof
Details of authorised signatory
Other documents required under GST provisions

GST Compliance After Registration

After registration, an NRI or business may need to:

Issue GST-compliant invoices
Collect and pay applicable GST
Maintain business records
Reconcile sales and purchases
Claim eligible ITC
File applicable GST returns

GST Return Filing for NRIs

GSTR-5 is the specific return applicable to Non-Resident Taxable Persons. It generally contains details of outward and inward supplies, tax liability and applicable credits.

Other returns such as GSTR-1, GSTR-3B and GSTR-9 apply depending on the taxpayer and applicable GST provisions. Regular GST compliance may include reporting sales, purchases, GST collected, ITC, tax payable, tax paid and applicable credit or debit notes.

GST Due Dates

Applicable due dates depend on the taxpayer and filing frequency. Monthly and quarterly return filers have different prescribed timelines, while GSTR-9, where applicable, is generally due by 31 December following the relevant financial year.

GST Amendments & Cancellation

Changes in business details, address, partners, directors or other registration particulars may require GST amendment. GST registration may also be cancelled or restored where applicable.

GST Compliance for NRIs

GST requirements for an NRI or foreign business depend on its business activity, nature of supply, registration type and applicable provisions. Proper registration, return filing, reconciliation and documentation are important for maintaining GST compliance.

How Can NRI CA Services Assist?

NRI CA Services can assist with GST registration, NRTP registration, GST return filing, ITC reconciliation, amendments, cancellation and other applicable GST compliance requirements for NRIs and non-resident businesses.