Who is a non-resident taxable person under GST?
A non-resident taxable person is someone who occasionally supplies goods or services in India, as principal or agent, and has no fixed place of business or residence in India. Section 24 requires GST registration before that supply. The application is Form GST REG-09, and the person deposits the estimated tax for the period up front.
Who is a non-resident taxable person?
Section 2(77) is the definition. A foreign business that sells at an exhibition, a fair, or a short season in India, and that has no office or residence here, is the usual case. A person who already has a fixed place in India is not in this category, even if the supply is occasional. That person is tested as a regular taxpayer or, if the supply is in a state where they have no fixed place, as a casual taxable person.
The ordinary registration path is on the GST registration page. This category does not use that threshold.
How does registration work?
GST REG-09 is filed electronically with a self-attested copy of a valid passport, and it is signed or verified as the rules require. The application states the period of the supply. At the same time the person deposits tax equal to the estimated liability for that period. The certificate is not issued against a promise to pay later.
- The passport, and the tax identity issued in the home country.
- The address in India where the supply will be made, with the permission of the occupier where the place is not owned.
- A letter of authorisation if someone in India signs for the applicant.
How long does the registration last?
Section 27 makes the certificate valid for the period specified in the application, or 90 days from the effective date of registration, whichever is earlier. Before it expires, GST REG-11 can extend it by a further period not exceeding 90 days. The extension needs a further advance deposit for the extra days.
Ninety days, then up to ninety more. The certificate does not run on as an ordinary GSTIN.
Which return is filed?
The return is GSTR-5. It is filed within 20 days after the end of the tax period, or within 7 days after the registration expires, whichever is earlier. Input tax credit and the advance deposit are adjusted there. Any balance of the advance deposit left after the tax is paid is refunded only once the returns for the whole registration period are in. A person in this category does not file GSTR-1 and GSTR-3B for that registration.
Frequently asked questions
Four questions cover a casual taxable person, the threshold, the extension, and the application form.
Is a casual taxable person the same?
No. A casual taxable person has a business in India and supplies occasionally in a state where they have no fixed place. A non-resident taxable person has no fixed place of business or residence in India.
Does the turnover threshold apply?
No. Section 24 requires registration before the first taxable supply, whatever the turnover.
Can the 90 days be extended?
Yes. Form GST REG-11, filed before the certificate expires, can extend it by a further period not exceeding 90 days. A further advance deposit covers that extended period.
Is an Indian PAN compulsory?
The application is GST REG-09 with a self-attested passport. The person also gives the tax identity issued in the home country. Registration is not the ordinary REG-01 application used by a resident business.
Sources
The definition and the 90-day certificate are in the CGST Act. The application is GST REG-09.