GST Registration for Foreigners
- Art Teacher
- London, UK
- 5-7 Hrs
Foreign businesses stepping into India must comply with local tax laws—and GST registration tops the list. Whether you’re supplying goods, providing services, or participating in exhibitions, GST is mandatory even if you don’t have a physical office in India. The Indian GST regime requires Non-Resident Taxable Persons (NRTPs) to register before commencing business. Unlike Indian residents, foreign entities must appoint a local authorized representative in India and register at least 5 days before starting operations. The process is digital but layered with compliance steps like advance tax deposit and document verification. The registration remains valid for a maximum of 90 days, but it can be extended on application. Even short-term business activities like trade shows or B2B services trigger the need for registration.
- Passport (for individual NRTPs)
- Tax identification number from the country of origin
- Certificate of incorporation (for companies)
- Address proof of the business outside India
- Bank account details in India (if available)
- Letter of authorization or Power of Attorney appointing an Indian authorized representative
- PAN of authorized representative (not needed for the NRTP)
- Photograph of the applicant
- Valid visa & entry details (for individuals)
- Go to www.gst.gov.in → Click on "New Registration"
- Select Non-Resident Taxable Person (NRTP)
- Fill basic details: name, passport number, country of origin, business nature, etc.
- Appoint a local authorized signatory with valid Indian PAN & contact details
- Upload documents & submit Form GST REG-09
- Deposit estimated advance GST liability for the business duration via challan
- Registration is granted with a temporary GSTIN (valid for 90 days, extendable)
- File returns like GSTR-5 monthly
FAQs
A foreign company can register for GST in India without a PAN, but it must appoint an authorized signatory who is a resident of India and holds a valid PAN to sign the application and comply with GST requirements.
A foreigner or foreign company cannot register for GST in India without a local representative. The GST law mandates that a non-resident taxable person (NRTP) must designate a person in India who acts as the authorized signatory for GST compliance.
Foreign e-commerce platforms supplying goods or services in India are subject to GST registration if they meet the criteria and their supplies are taxable within India.
There is no minimum threshold limit for registration under GST specifically for foreign taxable persons.
Yes, Non-Resident Taxable Persons (NRTPs) need to file GST returns as per the GST Rules for the periods they are registered under GST.
NRTPs can claim Input Tax Credit (ITC) on eligible purchases related to their taxable supplies as per GST provisions, similar to resident taxpayers.
Advance tax deposit is not specifically mandatory for GST registration of NRTPs, but they must comply with GST payment provisions, including payment through electronic cash or credit during their operations under GST.
NRTPs can apply for GST refunds on excess input tax credits or export of goods/services as per GST refund rules.