If a person gets GST registration, he has to file various GST returns mandatorily irrespective of profitability or sales during the year. This GST return filing online is filed monthly, quarterly, or annually depending on the type of business. According to GST law, ‘non-resident taxable person’ is 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. Every nonresident individual has to get GST registration mandatorily and shall file GST returns through the authorized person in India, irrespective of the fact he has not crossed the minimum threshold limit.

Who is a Non-Resident Foreign Taxpayer?

Non-Resident foreign taxpayers are those suppliers who do not have a business corporation in India and have come for a short period to make supplies in India. Such a person is required to furnish details of all taxable supplies in GSTR-5.

Why is GSTR-5 important?

It will contain all business details for non-resident (NR), including the details of sales & purchases. Information from GSTR-5 will flow into GSTR-2 of buyers.

If the Non-Resident is registered u/s 27?

This is a unique certificate of registration issued to a casual taxable person or a non-resident taxable person. The registration is temporary and is valid for the period defined in the application or 90 days from the effective date of registration, whichever is earlier.

Such a person can make taxable supplies only after the issuance of the certificate of registration.

In such a case, the NR must file GSTR-5 within 7 days after the last day of the period of registration.

Is GST applicable to NRI?

According to the Indian GST Act of 2017, a non-resident foreign taxpayer is the person or company which is engaged in making taxable supplies of products/services or both in any place of India through any means but has no fixed location of business/service or residence in India.

NRI or not, every individual must file a tax return if their income exceeds Rs 2,50,000. But note that NRIs are only taxed for income earned/collected in India.

Can NRI claim GST back?

The Integrated Goods and Services Tax Act of 2017 allows a foreign national or an NRI, who enters India for a stay of less than six months, to claim a GST refund when he leaves India.

Contact NRI CA Services and get GST return filing online completed hassle-free and professionally!

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