Introduction

India is a promising destination for non-residents aiming to invest and start businesses. To operate legally, it is essential for non-residents to register under the Goods and Services Tax (GST) framework. This guide outlines the GST registration process specifically for non-residents, detailing necessary forms and procedures.

Recent Developments in GST Registration (as of April 17, 2025)

The Central Board of Indirect Taxes and Customs (CBIC) has introduced new guidelines to improve the GST registration application process. These updates are designed to reduce unnecessary documentation requests and streamline the overall procedure. Key changes include:

• A definitive list of required documents for verifying the principal place of business.
• Instructions for officers to avoid requesting irrelevant documents, such as the PAN or Aadhaar of the lessor.
• A commitment to processing registration applications within specified timelines.

Provisional Registration Steps

Non-residents looking to register for GST must first apply for provisional registration. This can be completed online by submitting FORM GST REG-09 along with a self-attested copy of the applicant's valid passport. Important requirements for this application include:

• The application must be either signed or verified using an Electronic Verification Code (EVC).
• It should be submitted at least five days prior to the intended commencement of business activities.

If the applicant is a foreign business entity established outside India, the registration application must include the entity's tax identification number from their home country or their PAN (if available). Additionally, an advance deposit of estimated tax must accompany the application.

Final Registration Steps

After receiving provisional registration, non-residents must proceed with final registration, which follows a similar process to that of resident taxpayers. The steps involved are:

1. Submit an application electronically using FORM GST REG-26. All required information should be provided within three months.
2. If the submitted information is verified as accurate and complete, the final GST registration will be issued in FORM GST REG-06.
3. If discrepancies are identified, the GST officer will issue a show-cause notice using FORM GST REG-27. The applicant is entitled to respond before any provisional registration is canceled via FORM GST REG-28.
4. If the applicant satisfactorily addresses the concerns raised, the notice can be revoked through an order issued via FORM GST REG-20.

It is crucial to note that the registration application must be signed by an authorized signatory who is a resident of India and holds a valid PAN.

Key Considerations

• The Electronic Verification Code (EVC) is a modern method for electronic verification based on the Aadhaar card. Every form submitted on the GST Portal must be signed or verified using this code.
• Understanding the GST registration process is essential for non-residents aiming to establish a business presence in India. By following these guidelines, non-residents can successfully navigate the complexities of GST registration and ensure compliance with Indian tax regulations. For further information on the registration process, refer to our Comprehensive Guide to Registering a Private Limited Company in India under the Companies Act, 2013. Additionally, non-residents may also benefit from exploring the MSME Registration Process in India: A Comprehensive Guide to understand other business registration options available.