To complete GST registration in India as a foreign OIDAR provider, you will need to gather documents from two groups: documents related to your business entity, and details from your authorized signatory in India.
Having everything ready before you begin the application will help avoid delays during the verification process.
The following documents are needed from the company registering for GST:
Certificate of Incorporation of the business
Proof of tax registration in the country of incorporation (for US-based companies, this is the Federal Employer Identification Number, or FEIN, issued by the IRS)
Proof of principal place of business, any two of the following:
Recent bank statement (last two months)
Lease or rental agreement
Government-issued address proof
Registered office certificate
Utility bill (electricity, water, or similar)
Bank account proof of the corporation, any one of the following:
First page of the corporate bank passbook
Cancelled cheque
Passport of the authorizing person or director
Passport-size photograph of the authorizing person or director
Website URL(s) through which digital services will be provided in India
Date of commencement of digital services in India
Proof of authorization for the authorized signatory, one of the following:
A letter of authorization on company letterhead appointing the authorized signatory
A copy of the resolution passed by the Board of Directors or Managing Committee
Note: The passport details and photograph of the person authorizing the Indian signatory must also be provided.
The authorized signatory is an India-based individual who acts on your company's behalf for GST purposes. You will need to collect the following information from this person:
Full name
Gender
Date of birth
Father's name
Nationality
Email address
Indian mobile number
Aadhaar number and PAN number
Residential address
Passport-size photograph
The documents listed above represent the standard initial requirements. The GST authorities may request additional documentation during the verification process. Responding to any clarification requests promptly will help keep your registration on track.
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