GST Registration for Foreigners and Non-Resident Taxable Persons in India
NRTP, OIDAR and fixed-establishment registrations handled end to end — combined FEMA and GST expertise, all correspondence in English
What Is a Non-Resident Taxable Person Under GST?
Foreign businesses and individuals supplying goods or services in India are subject to GST just like domestic businesses. However, the registration process, documentation requirements, and compliance obligations for non-resident taxable persons (NRTPs) and foreign entities differ significantly from those for Indian residents. At N D Savla & Associates, our Mumbai-based chartered accountants provide specialised GST registration services for overseas businesses entering the Indian market, foreign e-commerce operators, and NRIs with Indian business interests.
India's GST framework recognises three distinct categories of foreign persons with GST obligations, each with its own registration pathway and compliance requirements.
| Category | Who It Covers | Registration Route |
|---|---|---|
| Non-Resident Taxable Person (NRTP) | Occasional supply of goods or services in India with no fixed place of business here | Form GST REG-09, at least 5 days before the first supply |
| OIDAR Service Provider | Digital services supplied from outside India to non-taxable (B2C) persons in India | OIDAR registration category |
| Foreign Company with a Fixed Establishment | Branch or project office in India qualifying as a distinct person for GST purposes | Standard registration as a distinct person |
A Non-Resident Taxable Person under Section 2(77) of the CGST Act is any person who occasionally undertakes transactions involving supply of goods or services in India but does not have a fixed place of business in India. Common examples include foreign companies participating in Indian trade exhibitions or expos, overseas businesses supplying goods at Indian events, foreign speakers or consultants conducting workshops in India, and overseas software vendors making temporary supplies in India.
Our team assists clients from the UK, USA, UAE, Singapore, Australia, and other jurisdictions with their Indian GST registration, providing guidance in English and ensuring that every compliance requirement is understood and met from the outset.
Who Needs GST Registration as a Foreign Entity in India?
Non-Resident Taxable Persons
Any foreign person making temporary supplies in India — at trade shows, exhibitions, conferences, or on short-term business visits — must register as an NRTP. The registration is valid for the period of supply or 90 days, whichever is earlier, and is extendable for a further 90 days.
OIDAR Service Providers
Foreign businesses providing online information and database access services to non-taxable persons (B2C) in India must register under the OIDAR category — cloud software providers, online learning platforms, digital advertising services, and streaming platforms. See our OIDAR GST Registration page for full detail.
NRIs with Indian Business Activities
NRIs who operate Indian businesses — as proprietors, partners, or through wholly-owned subsidiaries — have the same GST registration obligations as resident Indians based on business turnover and supply type. Our GST Registration service covers the standard process applicable to NRI-owned Indian businesses.
Foreign Companies with Indian Establishments
Foreign companies operating a branch office, liaison office, or project office in India under the Companies Act and FEMA may have a GST-liable establishment if they make taxable supplies in India. Our FEMA and GST team advises on whether the establishment qualifies as a fixed place of business and manages registration accordingly.
Historical Context: Foreign Participation in Indian Taxation
India's taxation of non-residents has evolved dramatically over decades. Pre-independence India relied on the Income Tax Act provisions for taxing non-residents, largely modelled on British colonial revenue practice. Post-independence, the Income Tax Act 1961 introduced detailed DTAA (Double Tax Avoidance Agreement) provisions, but indirect tax treatment of foreign suppliers was largely undeveloped.
| Period | Development | Effect on Foreign Suppliers |
|---|---|---|
| 1961 | Income Tax Act with detailed DTAA provisions | Direct tax framework for non-residents; indirect tax largely undeveloped |
| 1991 | Liberalisation opens India to foreign investment and imports | Sales Tax and Central Excise not designed to capture foreign digital services |
| 2006 | Import of Services and Reverse Charge Mechanism introduced under Service Tax | Indian recipients required to pay Service Tax on imported services in many categories |
| 2017 | GST and the IGST Act | Clear place-of-supply rules for imported services, OIDAR taxation, and the NRTP category |
| Post-2020 | Enforcement of OIDAR obligations strengthened | Major foreign tech companies obtain Indian GST registrations following regulatory guidance |
The extension of TDS provisions to e-commerce operators and the inclusion of OIDAR services in the GST net marked India's alignment with international VAT/GST practice for taxing foreign digital suppliers at the point of consumption — a trend that continues today.
GST Registration Process for Non-Resident Taxable Persons
Registration Category Determination
We determine whether you qualify as an NRTP (occasional supply in India), an OIDAR service provider, or a foreign company with a fixed establishment. The correct category determines the registration form, documentation, and compliance obligations.
Appointment of Authorised Signatory in India
Foreign entities registering for GST in India must appoint an authorised representative in India. For NRTPs, this is typically an Indian resident who signs and files the GST application and returns on behalf of the foreign entity. N D Savla & Associates can act as your authorised representative.
Document Preparation
We assemble the full documentation set for your category — passport or certificate of incorporation, home-country address proof, Indian bank account details, and the planned period and location of supply in India.
Advance GST Deposit
NRTPs are required to deposit advance GST in cash, electronically, equivalent to the estimated GST liability for the registration period before commencing supply. This deposit is adjusted against actual GST dues during the supply period. Our team calculates the required deposit based on your planned supply volume.
Form GST REG-09 Filing
NRTP registration is filed using Form GST REG-09 — a separate form from the standard GST REG-01 used by resident taxpayers. We file this form on the GST portal with all required attachments at least 5 days before your first supply date in India.
GSTIN Issuance and Compliance Activation
Upon approval, the GSTIN is issued. NRTPs must file Form GSTR-5 (outward supply details) within 7 days after the expiry of the registration period or quarterly, whichever is earlier. We file GSTR-5 and reconcile the advance deposit with actual tax liability.
Extension or Surrender
If your supply period extends beyond 90 days, we file for extension of the NRTP registration. When your India supply activity concludes, we file the final return and manage the surrender of the GST registration.
Documents Required for Foreign Entity Registration
| Applicant Type | Documents Required |
|---|---|
| NRTP — individual | Copy of valid passport |
| NRTP — company | Certificate of incorporation |
| All NRTPs | Proof of address in the home country; Indian bank account details (a temporary account opened with RBI permission may be used); planned period and location of supply in India |
| OIDAR service providers | Business registration in the home country; details of the Indian website or app through which services are provided; details of the Indian service recipient base |
GST Implications for NRIs Inheriting Indian Businesses
When an NRI inherits an Indian business following the death of a proprietor or partner, the GST registration must be transferred or cancelled. Our Estate Planning and GST Registration Change & Amendment services work together to manage the complete transition, ensuring no GST compliance gaps during the estate administration period.
GST Composition Scheme: Not Available to Foreign Entities
The GST Composition Scheme for Goods is not available to non-resident taxable persons or foreign entities. All NRTPs must register under the regular GST regime regardless of their supply volume in India.
Why N D Savla & Associates for Foreign Entity GST Registration?
FEMA + GST Combined Expertise
Few CA firms in Mumbai offer combined FEMA and GST expertise for foreign clients. We handle both GST registration and FEMA compliance — bank account opening, RBI reporting, and repatriation advisory — as a one-stop resource for foreign businesses operating in India.
English-Language Communication
All foreign client communications are conducted in English. Documents, compliance calendars, and advisory notes are provided in clear, non-technical English that your international teams can act upon directly.
Authorised Representative Services
We can act as your authorised representative in India for GST purposes — signing returns, responding to officer notices, and managing compliance on your behalf from our Mumbai office.
Exhibition and Event-Specific Packages
For foreign businesses participating in specific trade shows — India International Trade Fair, Excon, Auto Expo and others — we offer event-specific NRTP packages covering registration, advance deposit calculation, supply period compliance, and registration surrender.
Ongoing Relationship Support
Many foreign businesses return to India annually for trade events. We maintain your entity's GST history and documentation for repeat registrations, making annual compliance seamless and cost-effective.
PAN Application Support
A PAN is generally required before a foreign entity can register for GST. We handle the PAN application for foreign companies as part of onboarding, so the GST application is not held up at the first step.
Frequently Asked Questions — GST for Foreigners in India
Does a foreign company need a PAN to register for GST in India?
Yes. A Permanent Account Number (PAN) is generally required for GST registration in India. Foreign companies must obtain a PAN from the Income Tax Department before applying for GST registration. Our team assists with PAN application for foreign entities as part of the onboarding process. NRTPs are exempted from PAN in some cases and may use their passport number, but this exemption is narrowly applied.
Can a foreign company register for GST through its Indian liaison office?
A liaison office established under FEMA/RBI permission is prohibited from conducting commercial activities in India. It cannot make taxable supplies and therefore does not require GST registration. However, a branch office or project office that makes taxable supplies in India requires GST registration. Our advisors assess your specific establishment type and its GST obligations accurately.
What is the GST treatment of import of services into India?
Import of services by a registered Indian business from a foreign supplier is subject to Integrated GST (IGST) on a reverse charge basis — the Indian recipient pays IGST to the government rather than the foreign supplier collecting it. This means many foreign service providers do not need to register in India if they supply only to registered Indian businesses (B2B). GST registration for foreign suppliers is primarily required for B2C supplies to unregistered Indian consumers.
How does a foreign business open an Indian bank account for GST purposes?
Foreign companies require RBI approval or a FEMA-compliant establishment (branch or project office) to open Indian bank accounts. For short-term NRTP registrations, the GST portal allows use of a foreign bank account in some cases. Our team guides foreign clients through the bank account opening process in coordination with Indian banks and RBI compliance requirements.
Is there a DTAA benefit available to reduce GST obligations?
GST is an indirect tax and is generally not covered by Double Taxation Avoidance Agreements (DTAAs), which apply only to direct taxes such as income tax. DTAA benefits therefore do not reduce GST obligations. However, the characterisation of the supply — goods versus services, B2B versus B2C, export versus domestic — significantly affects GST liability. Our advisors ensure the correct characterisation of your India supplies to optimise your position within the framework of Indian GST law.
Speak to Our GST Experts Today
NRTP and OIDAR registration, advance deposit calculation, GSTR-5 filing, authorised representative services and trade-event packages for foreign businesses and NRIs operating in India.
- 📞 +91 98218 32683 | WhatsApp +91 98190 00511
- ✉ nainitsavla@savlagroup.in
- 📍 Suite No. 102, L1, Ashok Premises, Nicholas Road, Andheri East, Mumbai 400069
- 🕐 Monday–Saturday | 10:00 AM – 7:00 PM