GST Registration for Foreigners & Foreign Entities

Q: What is a Non-Resident Taxable Person under GST?

An NRTP is a person who occasionally supplies goods or services in India without a fixed business place. Registration is required five working days before supply begins, with advance tax deposit.

Q: Does a foreign company with a branch office in India need separate GST registration?

Yes. A branch or project office in India making taxable supplies must register under regular GST provisions, not as an NRTP.

Q: What is the difference between NRTP and OIDAR registration?

NRTP covers foreign businesses making occasional supplies in India. OIDAR specifically covers overseas digital service providers (apps, SaaS, streaming) supplying to Indian consumers.

Q: Can a foreign entity use an Indian representative for GST registration?

Yes. An authorised representative with a valid Indian PAN can manage registration and compliance on behalf of the foreign entity.

Q: Is GST applicable on services imported into India from a foreign provider?

Yes. B2B imports are taxable under reverse charge on the Indian recipient. For B2C digital services, the foreign OIDAR provider must register and pay GST in India.

GST Compliance for Non-Resident Taxable Persons, Foreign Companies, and OIDAR Service Providers

Foreign individuals and entities supplying goods or services in India are subject to Indian GST obligations even without a permanent establishment in the country. The GST law specifically provides for Non-Resident Taxable Person (NRTP) registration for foreign businesses making occasional taxable supplies in India, and OIDAR (Online Information and Database Access or Retrieval) registration for overseas digital service providers supplying to Indian non-business consumers.

Navigating GST registration and compliance as a foreign entity requires an understanding of Indian tax law, cross-border transaction rules, and practical requirements around document submission and tax payment. We assist foreign companies, foreign nationals, and overseas digital service providers with all aspects of Indian GST registration and compliance. Related services include OIDAR registration and standard GST registration for entities establishing a business presence in India.

GST Services for Foreign Entities

NRTP Registration

Registration as a Non-Resident Taxable Person for foreign businesses making temporary or occasional taxable supplies in India, including advance tax deposit guidance.

OIDAR Registration

Registration for foreign digital service providers (apps, SaaS, streaming, cloud services) supplying to Indian non-business consumers under the OIDAR provisions.

Document Preparation

Assistance with obtaining and authenticating foreign documents, obtaining PAN (where applicable), and preparing the application for the GST portal.

Authorised Signatory Support

Guidance on appointing an authorised representative or signatory in India as required for foreign entities registering under Indian GST.

GST Return Filing

Preparation and filing of GSTR-5 (for NRTPs) and GSTR-5A (for OIDAR providers) on a monthly basis and ensuring timely tax payments.

Registration Cancellation

Filing for cancellation of NRTP or OIDAR registration after the completion of supply activities or cessation of business in India.

Key Considerations for Foreign Businesses

NRTP registration must be obtained at least five days before commencing taxable supplies in India
Advance deposit of estimated tax liability is required at the time of NRTP registration
OIDAR providers supplying to Indian consumers (B2C) must register and collect GST regardless of turnover
Foreign entities importing goods into India for supply face separate customs and IGST obligations
NRTP registration is valid for the period of supply up to 90 days, extendable by application
Failure to register attracts penalties and may result in supplies being treated as tax-evaded transactions

Frequently Asked Questions

What is a Non-Resident Taxable Person under GST?

A Non-Resident Taxable Person (NRTP) is a person who occasionally undertakes transactions involving supply of goods or services in India but does not have a fixed place of business in India. NRTPs are required to obtain GST registration at least five working days before commencing supply and must deposit estimated tax liability in advance at the time of registration.

Does a foreign company with a branch office in India need separate GST registration?

Yes. A foreign company with a branch office, project office, or liaison office in India that makes taxable supplies is treated as having a fixed establishment in India and must register under the regular GST provisions applicable to domestic businesses, not as an NRTP.

What is the difference between NRTP and OIDAR registration?

NRTP registration applies to foreign businesses supplying any goods or services in India on an occasional basis. OIDAR registration specifically covers overseas providers of digital and online services (such as apps, streaming platforms, SaaS, and cloud services) supplied to non-business Indian consumers. The return forms and compliance procedures differ between the two categories.

Can a foreign entity use an Indian representative for GST registration purposes?

Yes. Foreign entities may appoint an authorised representative or agent in India to complete the GST registration process and manage compliance on their behalf. This representative must have a valid PAN and be registered in India. The principal entity remains legally responsible for all GST obligations.

Is GST applicable on services imported into India from a foreign provider?

Yes. Import of services into India is taxable under GST. Where the recipient is a business entity in India, the recipient must pay IGST under the reverse charge mechanism. Where services are supplied directly to individual consumers in India (B2C), the foreign supplier may be required to register as an OIDAR provider and pay GST directly.

GST Registration for Your Business in India

Expert guidance for foreign entities, NRTPs, and OIDAR providers navigating Indian GST obligations.