GST Registration for Foreign Companies & Non-Residents in India
Foreign companies and non-residents who supply goods or services in India often have to register under GST — even without a fixed place of business in the country. The rules differ from those for resident businesses, especially around advance tax and validity. This guide explains GST registration for foreign companies and non-residents in India.
When Must a Foreign Company Register for GST?
A foreign company or non-resident must register for GST in India when it makes a taxable supply of goods or services in India. There is no threshold exemption — registration is mandatory from the first supply. The applicable category is usually the Non-Resident Taxable Person (NRTP), or, for digital services to consumers, the OIDAR framework.
Who Is a Non-Resident Taxable Person?
A Non-Resident Taxable Person (NRTP) is someone who occasionally supplies goods or services in India but has no fixed place of business or residence in India. The detailed rules are in our guide to GST for non-resident taxable persons.
Key Features of NRTP Registration
- No threshold — registration is required before making any supply.
- Advance deposit — an estimated GST liability must be deposited in advance to obtain registration.
- Limited validity — registration is valid for the period requested (up to 90 days), extendable.
- No input tax credit on most inward supplies for an NRTP.
The Registration Process
1. Apply in Advance
Apply for registration at least five days before commencing business in India, using Form GST REG-09.
2. Appoint an Authorised Signatory in India
A non-resident must appoint an authorised signatory resident in India with a valid PAN, who handles the registration and compliance.
3. Make the Advance Deposit
Deposit the estimated tax liability for the registration period in advance. This is credited to the electronic cash ledger.
4. Obtain GSTIN
On verification, the GSTIN and certificate are issued for the requested validity period.
Returns and Validity
An NRTP files Form GSTR-5 for the period of registration, reporting outward supplies and tax. Registration is initially valid for up to 90 days and can be extended by making a further advance deposit. See our GST compliance calendar.
Foreign Digital Service Providers (OIDAR)
Foreign companies supplying online information and database access or retrieval (OIDAR) services to consumers in India follow a separate registration and file GSTR-5A. Read our dedicated guide on OIDAR under GST.
Summary Table
| Aspect | NRTP |
|---|---|
| Threshold | None — mandatory |
| Apply | 5 days before business (REG-09) |
| Advance deposit | Required |
| Return | GSTR-5 |
| Validity | Up to 90 days, extendable |
Frequently Asked Questions
Is there a turnover threshold for foreign companies?
No. A non-resident taxable person must register before making any taxable supply, regardless of turnover.
Does a non-resident need a PAN?
The non-resident appoints an authorised signatory in India who has a PAN; registration is processed through that signatory.
What is the advance deposit?
An estimated GST liability paid upfront to obtain registration, credited to the cash ledger.
How long is the registration valid?
Up to 90 days initially, extendable by a further advance deposit.
Register Your Foreign Business Under GST
S. Choudhary & Co. handles NRTP and OIDAR registrations, advance deposits, and return filing for foreign companies. Explore our GST services or call +91 90248 28295 · sushil@sushilchoudhary.com.
