GST for Non-Resident Taxable Persons (NRTP): Rules & Registration
When a foreign supplier comes to India for a trade fair, an exhibition, or a short project, GST law treats them as a Non-Resident Taxable Person (NRTP). The NRTP framework has its own registration, advance-tax, and return rules that differ sharply from those for resident businesses. This guide explains GST for Non-Resident Taxable Persons in detail.
Who Is a Non-Resident Taxable Person?
Under GST law, a Non-Resident Taxable Person is any person who occasionally undertakes transactions involving the supply of goods or services in India but has no fixed place of business or residence in India. Typical examples include foreign exhibitors at trade shows and overseas vendors fulfilling a short-term contract in India.
Mandatory Registration — No Threshold
An NRTP must register compulsorily, regardless of turnover, before making any taxable supply. There is no threshold exemption. The application is filed using Form GST REG-09 at least five days before starting business. See our broader guide on GST registration for foreign companies.
Advance Tax Deposit
This is the defining feature of NRTP registration. The NRTP must estimate its tax liability for the registration period and deposit that amount in advance. The deposit is credited to the electronic cash ledger and used to pay GST on supplies. Registration is granted only after the deposit.
Authorised Signatory in India
Since the NRTP has no presence in India, it must appoint an authorised signatory who is resident in India and holds a valid PAN. This person handles registration, filing, and communication with the tax authorities.
Return Filing: GSTR-5
An NRTP files Form GSTR-5, which captures outward supplies, tax payable, and tax paid for the registration period. The return is due by the prescribed date after the tax period or within seven days of expiry of registration, whichever is earlier. See our GST compliance calendar.
Validity and Extension
NRTP registration is valid for the period requested, up to 90 days. It can be extended by up to another 90 days by applying before expiry and making a further advance deposit for the extended period.
Input Tax Credit Restrictions
An NRTP generally cannot claim input tax credit on inward supplies, except on goods imported by it. This is an important cost consideration when pricing supplies in India.
NRTP at a Glance
| Feature | NRTP Rule |
|---|---|
| Threshold | None — compulsory |
| Form | REG-09 (apply 5 days prior) |
| Advance deposit | Mandatory |
| Return | GSTR-5 |
| Validity | Up to 90 days, extendable |
| Input tax credit | Largely restricted |
Frequently Asked Questions
Who qualifies as an NRTP?
A person without a fixed place of business in India who occasionally supplies goods or services here.
Why is an advance deposit required?
Because the NRTP has no permanent presence, the deposit secures the estimated tax in advance.
Which return does an NRTP file?
Form GSTR-5 for the registration period.
Can an NRTP claim input tax credit?
Generally no, except on goods imported by it.
Simplify Your NRTP Compliance
S. Choudhary & Co. acts as your India-side partner for NRTP registration, advance deposit, and GSTR-5 filing. Explore our GST services or call +91 90248 28295 · sushil@sushilchoudhary.com.
