GST Registration for Foreigners in India
India's Goods and Services Tax framework does not limit itself to Indian businesses. Any entity — regardless of nationality or country of incorporation — that supplies goods or services in India or to persons in India may have GST registration obligations under Indian law. For foreign entities and individuals, GST registration is governed by four distinct frameworks depending on the nature and permanence of their Indian supply: Non-Resident Taxable Persons (NRTPs), who supply in India on an occasional basis without a fixed place of business; OIDAR (Online Information and Database Access or Retrieval) service providers, who supply digital services online to Indian consumers from abroad; foreign companies with a fixed establishment (branch office, project office, or permanent establishment) in India; and the Import of Services mechanism, where the Indian recipient of foreign services pays GST under Reverse Charge.
N D Savla & Associates, Chartered Accountants based in Mumbai, provides GST registration and compliance services for all categories of foreign entities with Indian GST obligations. We handle NRTP registration (Form GST REG-09), OIDAR registration (Form GST REG-10), GST registration for foreign companies with Indian branch offices and project offices, and advisory on Reverse Charge Mechanism for Indian businesses importing services from foreign suppliers. For the complete general GST registration framework applicable to Indian domestic businesses, see our GST Registration Guide.
?? Key distinction: The most important practical distinction for any foreign entity is whether they have a "fixed place of business" in India. A fixed place of business triggers regular GST registration. An entity with NO fixed place of business making occasional supplies here is a Non-Resident Taxable Person (NRTP) and follows a completely different, time-limited registration process. An entity supplying digital services to Indian consumers from outside India is an OIDAR service provider. And a foreign entity whose Indian counterparty receives their service may face no Indian GST registration obligation at all — the Indian recipient handles GST under Reverse Charge.
Framework 1 — Non-Resident Taxable Person (NRTP)
An NRTP is a foreign entity or individual who does NOT have a fixed place of business in India (no registered office, branch, or permanent establishment) and occasionally conducts transactions in India involving supply of goods or services. Common NRTP scenarios: a German machinery company participating in a trade fair in Mumbai; a UK consulting firm sending consultants to India for a 6-week project; a Japanese company participating in a government infrastructure project; a US entertainment company conducting concerts in India; a foreign artist or performer conducting events across multiple Indian cities.
Mandatory Registration for NRTP — Form GST REG-09
Section 24(iv) of the CGST Act requires every NRTP to obtain GST registration, regardless of the value of their supplies in India. There is NO threshold — even a single supply worth Rs. 1 requires GST registration if the supplier is a non-resident without a fixed place of business in India. An NRTP must apply for GST registration at least FIVE DAYS before the commencement of business in India through Form GST REG-09 on the GST portal.
Authorised Signatory — Mandatory Indian Resident Representative
A critical requirement for NRTP registration: the foreign entity must appoint an Authorised Signatory who is a resident Indian with a valid Indian PAN. This Indian resident representative is responsible for all GST compliance on behalf of the NRTP during the registration period: filing applications, depositing tax, filing returns, and responding to any GST notices. N D Savla & Associates acts as Authorised Signatory for foreign entity NRTP registrations on behalf of clients who do not have their own Indian representative.
Advance Tax Deposit — Upfront GST Payment Before Registration
Unlike regular Indian GST registrations where tax is deposited after making supplies, an NRTP must make an advance deposit of tax at the time of registration itself. The NRTP must estimate: total value of supplies to be made in India × applicable GST rate = estimated GST liability. This estimated amount is deposited via the GST portal payment gateway at the time of registration. If the advance deposit is insufficient (actual supplies exceed estimates): additional payment must be made. If excess: the balance is refunded when the final return is filed.
90-Day Registration Period — Time-Limited Compliance
NRTP registration is NOT permanent. Under Section 27(1) of the CGST Act, the registration is valid for 90 days from the effective date of registration (or from the date of commencement of business if earlier). This can be extended by a further 90 days on application to the GST officer. Total maximum period: 180 days (90 + 90). If business in India continues beyond 180 days, the entity may need to consider a more permanent Indian presence (fixed establishment), which would require regular GST registration.
GSTR-5 — Monthly Return for NRTPs
An NRTP must file Form GSTR-5 for every month (or part thereof) during which they are registered. GSTR-5 must be filed within 13 days after the end of the tax period OR within 7 days after the last day of the registration validity period (whichever is earlier). The final GSTR-5 must be filed within 7 days after the end of the registration period; any excess advance deposit remaining after settling the final tax liability is refunded.
Framework 2 — OIDAR Service Providers
Section 2(17) of the IGST Act defines "Online Information and Database Access or Retrieval" (OIDAR) services as services whose supply is mediated by information technology over the internet or an electronic network, delivered essentially automatically, and involving minimal human intervention. The defining characteristic: the service is delivered automatically via the internet, and human intervention in the delivery process is minimal.
Examples of OIDAR Services
- Streaming services: Netflix, Amazon Prime Video, Spotify, Apple Music — streaming video or audio content over the internet to consumers
- Cloud computing services: AWS, Google Cloud, Azure — providing computing infrastructure, storage, and platforms over the internet
- Software as a Service (SaaS): Salesforce, Zoom, Slack, Google Workspace, Microsoft 365 — software accessed online without local installation
- Digital content downloads: e-books, music downloads, game downloads, software downloads
- Online gaming: Online multiplayer games, gaming platforms, virtual items in games
- Distance learning (automated): Pre-recorded online courses, automated learning management systems
- Digital advertising: Online advertising services, targeted digital ads delivered via automated platforms
- Data/information retrieval: Online database access, news feeds, financial data services, API-based data services
What is NOT OIDAR: Services requiring significant real-time human interaction are generally NOT OIDAR — a live online tutoring session with a human teacher, a video consultation with a doctor or lawyer, or a customised software development project with ongoing developer interaction. An Indian company receiving regular services (non-OIDAR) from a foreign supplier pays GST under Reverse Charge Mechanism, not through the foreign supplier's OIDAR registration.
When Must an OIDAR Provider Register?
- B2C OIDAR supply (to Indian individuals): The foreign OIDAR provider MUST register and pay GST. There is NO minimum turnover threshold — the obligation exists from the first B2C supply to an Indian consumer
- B2B OIDAR supply (to Indian registered businesses): The Indian REGISTERED recipient pays GST under Reverse Charge Mechanism (RCM). The foreign OIDAR provider does NOT need to register or pay GST for B2B supplies
Form GST REG-10 — Registration for OIDAR Service Providers
OIDAR service providers use Form GST REG-10 (instead of the regular Form GST REG-01 or the NRTP Form GST REG-09). Key features: no Indian place of business is required — the OIDAR provider can register using their foreign business address; no Indian PAN is required — the foreign tax identification number (TIN) from the home country is used; the registration can be processed online on the GST portal without visiting India; the OIDAR registration is subject to IGST at 18% on the supply value.
GSTR-5A — Monthly Return for OIDAR Service Providers
OIDAR service providers file Form GSTR-5A on a monthly basis, due by the 20th of the month following the tax period. GSTR-5A requires: details of all B2C supplies made to Indian consumers during the month; tax payable computation; and IGST payment via the GST portal payment gateway. GSTR-5A is relatively simpler than regular GSTR-1/GSTR-3B as OIDAR providers only have outward B2C supplies and do not claim ITC on Indian purchases.
Framework 3 — Foreign Companies with a Fixed Establishment in India
A foreign company that has established a branch office, project office, or liaison office in India with the required RBI and/or MCA approvals has a "fixed establishment" in India. Unlike NRTPs, these entities have a permanent presence in India and are subject to regular Indian GST registration under the same framework as Indian companies. Key aspects:
- Obtain Indian PAN first: A foreign company with an Indian branch must first obtain a PAN from the Indian Income Tax Department. The GSTIN is then built on this PAN. PAN must be obtained before GST registration.
- Register in each state of operation: Like any Indian business, the foreign company must register in each state where it has a fixed establishment. A multinational with branch offices in Mumbai, Delhi, and Bengaluru needs three separate GST registrations.
- Use Form GST REG-01 — regular registration: Foreign companies with fixed Indian establishments apply through the regular Form GST REG-01, not the NRTP Form GST REG-09.
- File regular GST returns: GSTR-1, GSTR-3B, and GSTR-9 (not GSTR-5 or GSTR-5A). All the same return obligations as an Indian company.
- No advance deposit requirement: Unlike NRTPs, foreign companies with Indian fixed establishments do not need to make an advance tax deposit. They pay GST in the regular monthly/quarterly payment cycle after making supplies.
Framework 4 — Import of Services — Reverse Charge Mechanism
The simplest scenario from a foreign entity's perspective: if a foreign company provides a service to an INDIAN REGISTERED GST TAXPAYER, the Indian recipient handles all the GST compliance. The foreign supplier is not required to register under Indian GST. This is the Reverse Charge Mechanism (RCM) for import of services.
Under Section 5(3) of the IGST Act, when a registered person in India receives services from a supplier located outside India, the registered person is liable to pay GST under RCM. The mechanics: the foreign supplier issues an invoice WITHOUT GST; the Indian business calculates 18% IGST on the service value; the Indian business deposits this IGST by the 20th of the following month; the Indian business reports the RCM supply in GSTR-3B; the Indian business can then claim ITC on the IGST paid under RCM (subject to eligibility conditions). Net effect: the IGST paid under RCM is simultaneously an input and output, resulting in NIL net cash outflow for the Indian business in most cases.
Four-Way Comparison — Foreign Entity GST Situations at a Glance
| Dimension | NRTP | OIDAR Provider | Foreign Company with Indian FE | Import of Services (RCM) |
|---|
| Who it applies to | Foreign entity/individual with no fixed place in India, supplying occasionally | Foreign entity supplying digital services online to Indian consumers (B2C) | Foreign company with branch/project office/PE in India | Indian registered person receiving services from any foreign entity |
| Must register? | YES — mandatory regardless of turnover | YES — mandatory for B2C digital supply in India | YES — mandatory in each state of FE | NO (foreign supplier need not register; Indian recipient pays RCM) |
| GST form | Form GST REG-09 | Form GST REG-10 | Form GST REG-01 (regular) | N/A for foreign supplier |
| Return form | GSTR-5 (monthly) | GSTR-5A (monthly) | GSTR-1, GSTR-3B, GSTR-9 (regular) | Indian recipient pays in GSTR-3B |
| Duration | 90 days (extendable by 90 more) | Indefinite — while supplying | Indefinite — while operating | N/A |
| Advance deposit | YES — estimated GST before starting | No | No | N/A |
| Indian PAN required? | No (passport/TIN used); but authorised signatory needs Indian PAN | No (foreign TIN used); can register without Indian address | YES — must first obtain Indian PAN | N/A |
Practical Scenarios — Which GST Category Applies to Your Situation?
Scenario 1: Foreign Company at an Indian Trade Exhibition
A French luxury goods company participates in an international lifestyle exhibition in Delhi for 8 days, selling products directly to Indian consumers and retailers. Category: Non-Resident Taxable Person (NRTP). Action: Register as NRTP via Form GST REG-09 at least 5 days before the exhibition; deposit advance GST (estimated sales × applicable rate). File GSTR-5 within 7 days after the registration period ends. N D Savla & Associates can act as authorised signatory.
Scenario 2: Foreign Streaming Service with Indian Subscribers
A Canadian streaming platform (movies and series) has 5 lakh Indian subscriber accounts, all paying a monthly subscription. Category: OIDAR service provider (automated digital content delivery over internet). Action: Register via Form GST REG-10 on the GST portal; charge 18% IGST on all Indian consumer subscription fees. File GSTR-5A monthly (due 20th of following month). B2B Indian corporate subscribers (if any) can be excluded from OIDAR scope as they pay RCM themselves.
Scenario 3: US Consulting Firm with Indian Project Office
A US management consulting firm establishes a project office in Mumbai (with RBI approval) to service an Indian client for 2 years. Category: Foreign company with fixed establishment in India. Action: Obtain Indian PAN first; then register via Form GST REG-01 in Maharashtra as a regular taxpayer. File GSTR-1, GSTR-3B (monthly/quarterly), GSTR-9 (annual). No advance deposit required; can claim ITC on Indian purchases.
Scenario 4: Singapore Law Firm Advising Indian Corporate Client
A Singapore law firm provides cross-border M&A advice to an Indian listed company. Fees: SGD 200,000. Indian company is GST-registered. Category: Import of services — RCM by Indian recipient. Action: Singapore law firm issues invoice WITHOUT GST; Indian company pays 18% IGST under RCM and reports in GSTR-3B. Singapore firm has NO Indian GST registration or return obligation. Indian company can claim ITC on the RCM IGST (if the legal advice is for business purposes).
Scenario 5: US SaaS Company with Indian B2B and B2C Customers
A US project management SaaS company has 500 Indian corporate accounts (B2B) paying USD 100/month each, and 2,000 Indian individual accounts (B2C) paying INR 500/month each. B2B (corporate accounts): Indian companies pay RCM on their subscriptions — US company does not register for B2B portion. B2C (individual accounts): OIDAR supply to non-taxable persons — US company MUST register via Form GST REG-10 and charge 18% IGST on INR 500/month from each B2C user. File GSTR-5A monthly for B2C receipts.
Documents Required for NRTP and OIDAR GST Registration
Documents for NRTP Registration (Form GST REG-09)
- Passport of the foreign individual / director / authorised person — self-attested copy of valid passport
- Tax Identification Number (TIN) of the foreign entity — the tax registration number issued by the home country's tax authority, used in lieu of Indian PAN for the foreign entity
- Details of the Authorised Signatory in India — name, PAN, Aadhaar, and address of the Indian resident appointed as the authorised signatory
- Indian bank account details — for depositing the advance tax and for receiving refunds (NRO account may be needed)
- Nature and purpose of operations in India — description of the goods/services to be supplied, period of operations, and estimated turnover
- Estimated GST liability — the calculation of the advance deposit required (turnover estimate × applicable GST rate)
Documents for OIDAR Registration (Form GST REG-10)
- Name and address of the foreign entity (outside India) — legal name and registered address in the home country
- Tax Identification Number in the home country — EIN (US), VAT number (UK/EU), or equivalent foreign TIN. Indian PAN is NOT required.
- Authorised Person for India GST compliance — can be a person in India or abroad
- Nature of OIDAR services — description of the digital services being supplied to Indian consumers
- Bank account details — for paying IGST on B2C supplies to Indian consumers
Why N D Savla & Associates for Foreign Entity GST Compliance?
- NRTP Registration and Authorised Signatory Services. We provide end-to-end NRTP registration services for foreign companies temporarily operating in India: advance tax estimation, Form GST REG-09 preparation and filing, advance deposit management, GSTR-5 filing, and final return and refund application when operations conclude. For foreign entities without an Indian representative, N D Savla & Associates acts as the Authorised Signatory in India.
- OIDAR Registration and GSTR-5A Filing. For foreign digital service companies with Indian B2C consumers, we handle OIDAR registration (Form GST REG-10), monthly GSTR-5A preparation and filing, and IGST payment processing. We advise on the B2B vs B2C split of Indian customers, ensuring that B2B corporate subscribers are excluded from OIDAR scope and only genuine B2C consumers are reported in GSTR-5A.
- Indian PAN and GST for Foreign Companies with Fixed Establishments. For foreign companies establishing branch offices or project offices in India: we coordinate the income tax PAN application, GST registration (Form GST REG-01) in each state of operations, state-wise GST compliance (GSTR-1, GSTR-3B, GSTR-9), and integrated income tax compliance (income tax return for the Indian branch, transfer pricing considerations for intra-group services).
- RCM Advisory for Indian Companies Importing Services. For Indian companies importing services from foreign suppliers, we ensure accurate RCM computation and timely payment, ITC eligibility assessment on RCM IGST paid, and correct reporting in GSTR-3B. We also co-ordinate the parallel Section 195 TDS compliance (income tax deduction on the foreign fee payment) with the RCM GST obligation.
Frequently Asked Questions — GST Registration for Foreigners in India
I am a foreign company participating in a trade show in India for one week. Do I need GST registration?
Yes, if you will be making any taxable supplies (selling goods or services) during the trade show. You must register as a Non-Resident Taxable Person (NRTP) using Form GST REG-09 on the GST portal at least 5 days BEFORE the commencement of business in India. You must also make an advance deposit of your estimated GST liability at the time of registration. The registration is valid for 90 days. If you are only displaying products (and not making any taxable sales in India), consult a GST adviser on whether a taxable supply is being made. N D Savla & Associates handles NRTP registrations and can act as Authorised Signatory in India for foreign exhibitors.
My foreign streaming/SaaS company has Indian users. When must I register for GST in India?
If your service qualifies as OIDAR (automated digital service delivery over the internet with minimal human intervention — streaming, SaaS, cloud, e-books, gaming) AND you supply to non-taxable persons (individuals or unregistered businesses) in India: you must register under Form GST REG-10 and charge 18% IGST on all B2C Indian subscriber payments. There is NO minimum threshold for OIDAR providers — even one Indian B2C subscriber triggers the registration obligation. For Indian corporate clients who are GST-registered: they pay IGST under Reverse Charge Mechanism and you need not register for that portion of your Indian business.
My Indian company hires a foreign consultant. Who pays the GST?
Your Indian company (as the registered recipient of an imported service) pays 18% IGST under the Reverse Charge Mechanism. The foreign consultant does NOT need to register for Indian GST or charge GST on their invoice. Your company calculates the IGST amount, deposits it to the government by the 20th of the following month, and reports it in GSTR-3B. Your company can then claim ITC on the IGST paid (if the consulting service is for business purposes and not a blocked credit category). Simultaneously, your company must also deduct TDS under Section 195 of the Income Tax Act on the foreign consultant's fee — this is a separate income tax obligation.
Does an NRTP need an Indian PAN to register for GST?
The NRTP itself (the foreign entity) does NOT need an Indian PAN. The foreign tax identification number (TIN, EIN, company number, or equivalent) from the home country is used in lieu of PAN for the NRTP's own registration. HOWEVER, the Authorised Signatory appointed in India (an Indian resident who is responsible for the NRTP's GST compliance) must have a valid Indian PAN. The Authorised Signatory's PAN and Aadhaar are mandatory. N D Savla & Associates can act as Authorised Signatory for foreign NRTPs who do not have an Indian representative.
If a foreign company already has an Indian subsidiary that is GST-registered, does the foreign parent also need to register?
Not necessarily. The Indian subsidiary and the foreign parent are separate legal entities under GST. If the foreign parent provides services to the Indian subsidiary: the Indian subsidiary pays RCM on those services — no registration needed by the foreign parent for that supply. If the foreign parent directly supplies goods or services to THIRD-PARTY Indian customers (not the subsidiary): the foreign parent's registration obligation depends on the nature of the supply (NRTP for occasional supply; regular registration if a fixed place of business exists in India for those third-party supplies). The Indian subsidiary's GST registration does NOT cover the foreign parent's independent Indian supplies.