GST Registration

Description

The eligibility criteria and limits for GST (Goods and Services Tax) registration for NRIs (Non-Resident Indians) are as follows:

1. Eligibility:
   • NRIs who are engaged in the supply of goods or services taxable under GST in India are required to obtain GST registration.
   • This includes NRIs involved in the provision of taxable goods or services in India, either through a business establishment or through an agent or intermediary.
2. Threshold Limit:
   • The threshold limit for GST registration for NRIs is the same as for resident taxpayers, which varies based on the nature of the business and the state in which the business is conducted.
   • For most states in India, the threshold limit for GST registration is Rs. 20 lakhs (Rs. 10 lakhs for special category states). However, specific businesses may have different threshold limits.
3. Non-Resident Taxpayers:

• • • NRIs who do not have a physical presence or fixed establishment in India but are engaged in taxable supplies may be considered non-resident taxpayers for GST purposes.
    • Non-resident taxpayers have specific provisions and procedures to follow for GST registration and compliance.

When registering for GST (Goods and Services Tax) as an NRI (Non-Resident Indian), you typically need the following documents:

1. Proof of Identity:
   • Copy of your valid passport showing your name, date of birth, and photograph. This serves as the primary document for proof of identity.
2. Proof of Address:
   • Copy of any of the following documents showing your overseas residential address: utility bill (electricity, water, gas), bank statement, or rental agreement.
3. Proof of NRI Status:
   • Proof of Non-Resident Indian (NRI) status, such as a valid visa or work permit from your country of residence.
4. Photograph:
   • Recent passport-sized photograph of the applicant. The photograph should be clear and have a white background.
5. Authorization Letter:
   • An authorization letter authorizing a resident individual or entity in India to act on your behalf for GST registration purposes. This letter should be notarized or apostilled as required.
6. Business Proof:
   • If you’re registering for GST for business purposes, provide documents such as business contracts, invoices, purchase orders, etc., to establish the nature and scope of your business activities.
7. Bank Account Details:
   • Details of your bank account in India or abroad where GST refunds, if any, will be credited.
8. Additional Documents:
   • Depending on the specific requirements of the GST registration process and the nature of your business activities, additional documents may be requested.