Expanding into India? Get GST Registered Hassle-Free
Under India’s GST framework, any foreign individual or entity supplying goods or services within India must obtain GST registration as a Non-Resident Taxable Person (NRTP).
At N D Savla & Associates, we help international businesses navigate the GST registration process smoothly, ensuring full compliance with Indian tax laws. Whether you are supplying digitally, physically, or occasionally in India, GST registration is mandatory.
What is a Non-Resident Taxable Person?
A Non-Resident Taxable Person (NRTP) is someone who supplies goods or services in India but does not have a fixed business establishment in the country. This includes foreign companies, individuals, and agents operating temporarily or occasionally in India.
- Mandatory GST registration regardless of turnover
- No eligibility for Composition Scheme
- Registration must be obtained at least 5 days before business begins
- Passport required for ID verification
Key Highlights of GST Registration for Foreigners
Unique GSTIN Issued
Allows you to legally supply goods or services in India.
Mandated Tax Filing
Enables proper GST returns and tax payments on Indian transactions.
Global Business Compliance
Ensures smooth operations while dealing with Indian customers.
Documents Required for GST Registration
- Passport copy of the foreign applicant
- Tax Identification Number (TIN) of home country or Indian PAN (optional)
- Proof of business place: ownership/lease documents + utility bill
- Bank account details: cancelled cheque, bank statement, or passbook
- Authorization letter for Indian Authorized Signatory
- Photograph of authorized signatory
Authorized Signatory Requirements
A non-resident taxpayer must appoint an Indian resident as an authorized signatory who:
- Holds a valid PAN
- Has an active Indian mobile number
- Has a valid Indian email address
Validity of NRI GST Registration
GST registration for foreigners is valid for the period specified in the application or up to 90 days, whichever is earlier. Extensions can be applied for using Form GST REG-11.
GST Registration Procedure for Foreigners
- Step 1 – Provisional Registration: Submit Form GST REG-09 with passport copy
- Step 2 – Authorized Signatory Appointment: Indian resident required
- Step 3 – Advance Tax Deposit: Pay estimated GST liability in advance
- Step 4 – Final Registration: File Form GST REG-26 within 3 months
- Step 5 – Certificate Issued: On approval, receive Form GST REG-06
GST Return Filing Requirements
- NRTPs must file GSTR-5 every month
- Tax must be paid within 13 days of month-end or before registration expiry
- Refund of unutilized advance tax can be claimed after return filing
Why Choose N D Savla & Associates?
- Specialized team for foreign taxpayer compliance
- End-to-end GST registration and documentation support
- Authorized Signatory guidance and onboarding
- Accurate and timely GST return filing
- Custom compliance solutions for foreign businesses