The Classic Partners LLP
GST Registration for Foreigners
Specialised GST registration services for non-resident taxable persons, foreign companies, and overseas service providers supplying goods or services in India. Get your non-resident GSTIN, comply with Indian GST law, and run your India operations smoothly with expert support from Chartered Accountants.
Register as a Non-Resident TaxpayerWhat is GST Registration for Foreigners?
Under Section 24 of the CGST Act, every non-resident taxable person (NRTP) supplying taxable goods or services in India is required to obtain GST registration, irrespective of turnover, at least 5 days before the commencement of business in India. 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.
The registration is granted on a temporary basis for an initial period of up to 90 days and can be extended further. Our team manages the entire process — from preparing Form GST REG-09 to depositing the advance tax and obtaining the non-resident GSTIN — so foreign entities can focus on their India operations.
Who Should Apply
- Foreign companies setting up temporary exhibition stalls or trade shows in India.
- Overseas service providers supplying taxable services to Indian recipients on a non-recurring basis.
- OIDAR service providers supplying digital services to non-business recipients in India (see our OIDAR page).
- Foreign suppliers selling goods to customers in India through a temporary establishment.
- International event organisers, sports bodies, and performers conducting paid events in India.
Our Services for Foreign Applicants
Non-Resident GST Registration
End-to-end filing of Form GST REG-09 along with passport and authorised signatory documentation.
Advance Tax Deposit Support
Estimating expected liability and depositing the advance GST required before the certificate is issued.
Extension of Registration
Application for extension of the registration period beyond the initial 90 days, where business continues.
Return Filing (GSTR-5)
Preparation and filing of the monthly return GSTR-5 specific to non-resident taxable persons.
Authorised Signatory in India
Coordination with an Indian authorised signatory as required for non-resident registration.
Related Services
Need standard registration? See GST Registration Services. Need OIDAR? Visit OIDAR.
Documents Required
- Passport copy of the foreign applicant or directors of the foreign entity.
- Tax identification number, business registration, or unique number from the home country.
- Proof of place of business in India (rent agreement, hotel booking, or exhibition allotment letter).
- Bank account details — Indian or foreign — for transaction reporting.
- Authorisation letter and KYC of the Indian authorised signatory.
- Estimated tax liability for the period of registration for advance deposit.
Why Choose The Classic Partners
- Cross-border expertise with foreign companies, NRIs, and OIDAR providers.
- Authorised signatory coordination with verified Indian representatives.
- Compliance from day one — registration, GSTR-5 filing, and advance tax management.
- Multi-state filings handled remotely for foreign clients across India.
Frequently Asked Questions
Who is a non-resident taxable person under GST?
A non-resident taxable person (NRTP) 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. Such a person must obtain GST registration before starting business in India.
Is there a turnover threshold for non-resident GST registration?
No. Registration is mandatory irrespective of turnover. A non-resident taxable person must register at least 5 days before commencing business in India under Section 24 of the CGST Act.
How long is the non-resident GST registration valid?
The registration is valid for the period specified in the application or 90 days, whichever is earlier. The validity can be extended by an additional 90 days by filing Form GST REG-11 before expiry.
Do non-resident taxpayers need to deposit advance tax?
Yes. At the time of registration, a non-resident taxable person must deposit an amount equivalent to the estimated tax liability for the period of registration. This is a mandatory condition before the certificate is issued.
Which return does a non-resident taxpayer file?
Non-resident taxable persons file Form GSTR-5 monthly, declaring outward and inward supplies, tax payable, and tax paid. The return must be filed within 20 days of the end of the calendar month or within 7 days after the registration expires, whichever is earlier.
Can foreign companies claim input tax credit in India?
Generally, a non-resident taxable person cannot claim input tax credit on imports of goods or services except in respect of the goods imported for furtherance of business. Specialised structuring may help in specific scenarios — we advise on a case-by-case basis.
Doing Business in India? Stay GST Compliant
From non-resident registration to GSTR-5 filing, our team handles every step for foreign entities.
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