India is a sovereign nation with numerous state powers. In contrast to many other nations, India implements GST as a dual tax system. This means that India uses two different kinds of GSTs. You are aware that there are SGST, IGST, and CGST. Any kind of GST can have its registration in Bangalore.
Each available exchange of labor and products in India draws in duel GST – CGST and IGST or SGST. Therefore, the primary purpose of the dual GST is to account for the state government’s share. For instance, the portion of the Integrated Goods and Service Tax and the State Goods and Service Tax (SGST).
Is GST registration required for different states?
In simple terms, having multiple GST registrations in various states and union territories entails having multiple GSTINs for a single PAN.
Have you ever wondered why a company might have multiple GSTINs? The response is easy.
A 15-digit GSTIN will be issued to you each time you apply for a new GST registration under the GST. Now, why would a company apply for multiple registrations?
To answer your question, you must register for GST separately in each state if you operate a multi-state business or have multiple branches.
This is due to the fundamental rule that a company must register in each state from which it intends to make supplies.
Let’s say you’re opening three branches in three states and your turnover is higher than the threshold for GST registration in Bangalore.
If this is the case, you will need to apply for a new registration in each of the three states, which will require you to have GST registration in Bangalore or anywhere in India in more than one state.
New branch offices in those states must have multiple GSTINs, one for each state, if applicable.
If you open a new branch in the fourth state, you must apply for a new GST registration for it.
Example
The owner of a company wants to open branches in Andhra Pradesh, Kerala, and Tamil Nadu. The company is already successful in Karnataka. He plans to use each of the new branches to make supplies for the outside world.
The owner of the business must select multi-branch GST registration in multiple states. He will obtain multiple GSTINs by registering separately in Kerala, Tamil Nadu, and Andhra Pradesh.
This is because he intends to export supplies from each state, and according to the law, you must register in each state from which you intend to export supplies.
Can NRI apply for GST?
This blog is for you if you run a business that imports goods or services from other countries, manages a business for a Non-Resident Indian (NRI), or is an NRI planning to do business in India. The GST registration in Bangalore Procedure for NRIs in India will be the focus of our discussion in this section.
Documents needed
PAN or TIN
A Permanent Account Number, PAN, should be obtained by all regular taxpayers who reside in India for GST registration in Bangalore.
However, regardless of whether the taxpayer is incorporated or established outside of India, the foreign non-resident taxpayer can apply for GST registration in Bangalore or anywhere in India.
The country’s tax identification number or unique number, as determined by the government, or its PAN, if available, should be included in the application.
Therefore, in the case of a foreign non-resident taxable person, the applicant for GST registration in Bangalore or anywhere in India need not provide a PAN.
Proof of business incorporation
The taxpayer should submit a certificate of incorporation or proof of business incorporation from an appropriate authority of the foreign government to validate the business.
ID and address proof of promoters
A person must provide evidence of the promoters’ identity and address to have GST registration in Bangalore.
The non-resident taxable person must include other documents and a scanned copy of the passport that contains information about the VISA for foreign nationals.
An acceptable address proof, such as a passport, driving license, voter’s identity, or other necessary government proof, must be attached to a PAN for an authorized signatory in India.
Address proof
The taxpayer is required to provide the following evidence of their primary location of business:
For own premises, any document proving ownership, such as the most recent property tax receipt, a copy of the municipal khata, or an electric bill.
Premises that are rented or leased:
A copy of the current Rent or Lease Agreement and any supporting documentation proving the Lessor’s ownership.
Such as the most recent Property Tax Receipt, Municipal Khata copy, or Electricity Bill copy for GST registration in Bangalore or anywhere in India.
For all other scenarios, a copy of the Consent Letter and any supporting documentation. Such as a copy of the Consenter’s Municipal Khata or Electricity Bill, should be provided for GST registration in Bangalore or anywhere in India
The applicant must upload the same document for shared properties as well for GST registration in Bangalore or anywhere in India.
Bank account statement
A scanned copy of the first page of the bank passbook, a scanned copy of the relevant page of the bank statement for GST registration in Bangalore or anywhere in India, or
A scanned copy of a cancelled check with the Proprietor or
Business entity’s name, the Bank Account Number for GST registration in Bangalore or anywhere in India,
Upload the MICR, IFSC, and Branch information, including the code.
Procedure
Before starting a business or making a supply to Indian residents, all foreign non-resident taxpayers must register for the GST at least five days in advance.
A non-resident taxpayer can take the following steps to have GST registration in Bangalore or anywhere in India:
Appoint an authorized signatory
An authorized signatory who is a resident of India and holds a valid PAN must sign an application for GST registration in Bangalore or anywhere in India as a non-resident taxable person.
Therefore, all foreign non-resident taxpayers should appoint an authorized signatory in India for GST registration in Bangalore or anywhere in India and compliance before beginning the GST registration process.
Provide authorization to authorized signatory
The promoters or officers of the foreign company must then prepare and sign a GST Declaration to confirm the appointment of an authorized signatory in India and their acceptance of responsibility for the foreign company’s compliance with GST regulations.
Apply for GST
The non-resident taxable person is required to apply for GST registration in Bangalore or anywhere in India after completing all necessary steps and processing all required documents.
A temporary reference number for sending the GST deposit is provided by the Portal after the application for GST registration in Bangalore or anywhere in India has been submitted.
Pay GST deposit
To register for the GST, all non-resident taxable individuals must pay a deposit. The taxpayer’s anticipated GST liability and the validity period of the requested GST registration in Bangalore or anywhere in India will determine the amount of the GST deposit.
Subsequently, in light of the legitimacy and expected charge obligation, the GST store should be saved into the told banks.
The amount would be credited to the taxpayer’s electronic cash ledger when the GST deposit is remitted.
The taxpayer can then use the GST deposit to offset any GST payments that are due.
GST registration certificate issued
The certificate of GST registration in Bangalore or anywhere in India is issued following the payment of the GST deposit and the required documents.
The validity period of the GST registration certificate for casual taxable persons and foreign non-resident taxpayers is fixed.
Before the expiration of GST registration in Bangalore or anywhere in India, the concerned individual must apply for an extension if the foreign non-resident taxpayer needs to extend the validity period.
The applicant must pay the required amount of tax due during the extension period while requesting an extension.
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