GST Law for NRTP

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Under GST law, a Non-Resident taxable person (NRTP) has to register for the GST irrespective of the turnover and it is mandatory. And that person must apply for the GST Registration 5 days before launching their business.

NRTP are those who do business transactions occasionally but don’t retain any business place in India. Their all transactions are taken care of by a person or an agent and known as Authorized Signatory.

NRTP application process of GST Registration

The applicant needs to submit the self-attested passport copy and TAN number of the original country in the GST portal. In the form aspect, NRTP has to fill GST REG-09 and have to give Advance Deposit Tax.

Soon, a Temporary Reference Number will be offered by the GST agency to them. Thereafter, Authorized Signatory having the PAN number have to sign a form. That’s it GST Registration is done and the certificate is valid for 90 days. If the extension is needed, the NRTP has to fill Form GST REG-11, and then the extension will be given for 90 days.

GST REG-09 Parts

This is the main form required for the GST Registration and it is divided into 5 parts, i.e., Business details, Authorized Signatory, Principal place of business, Bank Account, and Verification.

The principal place of business is the place where NRTP is operating the business. So, while filling the form, they need to provide the business place details that cover, property tax receipt, electricity bill, or legal ownership document. However, if a business place is rented then NRTP has to submit the rent agreement copy with NOC.

This was all about the GST registration requirements for NRIs and if all the process goes well, then the GST certificate will be dispatched by the respective agency very soon. On the off chance, if any mistake happens in the form, then the GST officer will send a notice to NRTP within 7 working days of application submission. The NRTP has to rectify it and must submit the revised copy within 7 working days after getting the notice.

GST revenue likely to come down

If you want any other guidance related to GST Registration or GST Return filing, please feel free to talk to our business advisors at 8881-069-069.

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