GST Registration for Foreigners Online in India
Foreign businesses and non-resident individuals supplying goods or services in India must obtain GST registration for foreigners before commencing operations. Stay compliant with Indian tax laws through GST registration for foreigners — fast, simple, and 100% online with IndiaFilings.
What is GST Registration for Foreigners?
GST registration for foreigners is the process by which non-resident businesses or individuals obtain a GSTIN to legally supply goods or services in India. Governed under Section 27 of the CGST Act, 2017, it applies to all foreign nationals and companies conducting taxable transactions in India — even temporarily.
- Mandatory before commencing any taxable supply in India
- Governed under Section 27 of CGST Act, 2017
- Valid for 90 days — extendable up to 180 days
- Requires an Indian authorised signatory
- Advance tax deposit mandatory at registration
Who Needs GST Registration as a Foreigner in India?
The following categories of foreign entities must obtain non-resident GST registration in India:
| Category | GST Registration Required? |
|---|---|
| Foreign Companies supplying goods/services in India | Yes — Mandatory |
| Non-Resident Individuals with taxable transactions | Yes — Mandatory |
| Foreign E-Commerce Operators | Yes — Mandatory |
| Foreign Artists / Performers / Exhibitors | Yes — Mandatory |
| Foreign Importers under Reverse Charge | Yes — Mandatory |
| Foreign entities supplying only exempt goods/services | Not Required |
What is a Non-Resident Taxable Person Under GST?
A Non-Resident Taxable Person (NRTP) under GST is any person who occasionally undertakes transactions involving the supply of goods or services in India but does not have a fixed place of business or residence in India. The foreign business GST India framework specifically caters to such entities under Section 27 of the CGST Act, 2017.
Key Characteristics of a Non-Resident Taxable Person
- Does not have a fixed place of business in India
- Supplies taxable goods or services in India occasionally
- Must register under GST at least 5 days before commencing business
- Must appoint an authorised representative in India
- Must deposit estimated tax liability in advance
Difference Between NRTP and Casual Taxable Person
| Parameter | Non-Resident Taxable Person (NRTP) | Casual Taxable Person (CTP) |
|---|---|---|
| Residency | Non-resident of India | Resident of India |
| PAN Requirement | Not Required (Passport accepted) | PAN Mandatory |
| Fixed Business Place in India | Not Required | Required |
| Advance Tax Deposit | Mandatory | Mandatory |
| ITC Eligibility | Limited | Full ITC Available |
| Validity | 90 days (extendable) | 90 days (extendable) |
Not sure which category applies to you? GST registration experts at IndiaFilings will guide you through the right choice.
What are the Eligibility Criteria for GST Registration for Foreigners?
Before initiating the foreigner GST application process, verify whether your business meets the eligibility criteria for GST for international businesses:
Who Must Register?
- Foreign companies supplying goods or services in India
- Non-resident individuals conducting taxable transactions in India
- Foreign e-commerce operators facilitating supply through digital platforms
- Foreign artists, performers or exhibitors participating in events in India
- Foreign importers of services liable under reverse charge mechanism
Who is Exempt from GST Registration?
- Foreign entities supplying only exempt goods or services
- Foreign businesses with no taxable supply in India
- Entities covered under specific GST exemption notifications
- Foreign diplomatic missions and UN bodies with specific exemptions
What Documents are Required for GST Registration for Foreigners?
Keep these GST registration documents for foreigners ready before starting your application:
| Document | Details |
|---|---|
| Passport | Valid passport of the foreign applicant (replaces PAN) |
| Tax Identification Number | TIN issued by home country |
| Proof of Business | Certificate of incorporation from home country |
| Authorised Signatory Details | PAN, Aadhaar and address proof of Indian representative |
| Bank Account Details | Indian bank account of authorised representative |
| Proof of Business Address | Address proof of temporary business location in India |
| Advance Tax Deposit Proof | Challan of advance tax deposited |
| Board Resolution / POA | Authorization letter appointing Indian representative |
If you are exporting goods or services, explore GST LUT filing to supply without payment of IGST.
How to Apply for GST Registration as a Foreigner in India?
Follow these simple steps to complete your foreigner GST application seamlessly:
- Step 1 — Appoint Indian Authorised Signatory: Designate a resident Indian with valid PAN and Aadhaar as your representative.
- Step 2 — Collect Documents: Gather all required documents required for foreign GST including passport and TIN.
- Step 3 — Calculate and Deposit Advance Tax: Estimate GST liability and deposit advance tax in the Electronic Cash Ledger.
- Step 4 — Visit GST Portal: Go to www.gst.gov.in and navigate to Services → Registration → New Registration.
- Step 5 — Select NRTP Category: Choose Non-Resident Taxable Person as taxpayer type.
- Step 6 — Fill Form GST REG-09: Complete the application with passport details and Indian business address.
- Step 7 — Upload Documents: Upload all documents in prescribed formats on the portal.
- Step 8 — Submit and Get GSTIN: Submit via DSC or EVC and receive your GSTIN for foreign nationals upon approval.
Use GST search to verify your GSTIN details after approval.
What is the Validity and Renewal of GST Registration for Foreigners?
| Parameter | Details |
|---|---|
| Initial Validity | 90 days from effective date of registration |
| Extension Period | Additional 90 days (maximum 180 days total) |
| Extension Form | GST REG-11 — filed before initial period expires |
| Additional Tax Deposit | Required at the time of extension |
| Cancellation | Via GST revocation or auto-expiry after validity period |
For long-term operations, consider a permanent GST registration through a subsidiary. Manage changes via GST amendment services.
What are the GST Compliance Obligations for Foreigners?
Once registered, foreign businesses must fulfil the following GST compliance for overseas companies requirements:
- File GSTR-5 monthly within 13 days after end of each tax period
- File GSTR-5A for OIDAR service providers
- Issue GST e-invoice for all applicable B2B transactions
- Claim GST refund on excess tax paid or accumulated ITC
- File GST return filing before applying for cancellation
- Respond promptly to any GST notice from authorities
- File GST annual return if applicable based on turnover
- Comply with income tax obligations alongside GST requirements
- Explore startup India benefits if launching a new venture
- Consider MCA services for company incorporation in India
Why IndiaFilings is the Best Choice for Non-Resident GST Compliance?
Thousands of foreign businesses and non-resident taxable persons trust IndiaFilings for end-to-end GST compliance for overseas companies. Our dedicated team of qualified Chartered Accountants ensures your non-resident GST registration is completed accurately, on time, and without any compliance gaps.
From appointing your authorised signatory to filing GSTR-5 returns, managing GST amendments, and handling GST notices — IndiaFilings provides complete support at every stage of your GST for international businesses journey in India.
Whether you need GST refund assistance, GST return filing, or guidance on GST LUT for exports — our experts are always available to guide you through every compliance requirement.
With a pan-India presence, transparent pricing, and a proven track record of serving 5,000+ foreign clients, IndiaFilings is the most trusted partner for foreigner GST application and ongoing compliance in India.
Get started today with GST registration for foreigners and let our experts handle everything — so you can focus on growing your business in India.
