Goods and Services Tax or GST has been implemented in India from 1st July 2017 and Non-Resident taxpayers are also required to obtain GST registration if they do business in India and file their GST returns also. According to the GST Act, “Non-Resident Taxable person” means 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. All Non-Resident Taxable persons are required to appoint an authorized person in India to comply with GST regulations.
Non-Resident persons who want to commence their business in any state they have to register for the GST for their business before at least 5 days of start their business (Section 25(1) of CGST tax). This registration will be valid for 90 days only.