GST Registration for Foreigners & Non-Residents | Savlana Init

GST Compliance · Non-Resident Taxable Persons

GST for Foreigners — Compliant. Registered. Legally Supplied.

GST registration for non-resident taxable persons, foreign companies, and overseas suppliers making taxable supplies in India — Form GST REG-09 filing, advance tax, and GSTIN management.

A Non-Resident Taxable Person (NRTP) under GST is a person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India. Foreign companies, overseas contractors, and non-resident individuals supplying taxable goods or services in India fall within this category and are required to register under GST before commencing any taxable supply in India.

Unlike regular registrations, NRTP registration is governed by specific provisions. The application is made in Form GST REG-09, which must be signed by an authorised signatory who is an Indian resident — typically a CA or legal representative. The NRTP must deposit an advance amount equivalent to the estimated GST liability for the intended period of operations (up to 90 days, extendable by another 90 days) at the time of filing the application. A temporary GSTIN is issued, and the NRTP must file GSTR-5 — the return for non-resident taxable persons — on a monthly basis.

Foreign companies engaging Indian clients for OIDAR services (Online Information Database Access and Retrieval services) have a separate simplified registration pathway. For all others — foreign exhibitors at trade shows, overseas contractors for project work, foreign artists performing in India — the NRTP route under Form GST REG-09 applies. We assist foreign entities and their Indian representatives with the complete NRTP registration and compliance process.

Our Non-Resident GST Registration Services

NRTP Registration (Form GST REG-09)

Filing of Form GST REG-09 for non-resident taxable persons — including appointment of an Indian authorised signatory and advance tax computation.

Advance Tax Deposit Computation

Computation of the advance GST deposit required at the time of NRTP registration — based on estimated taxable turnover and duration of supply.

GSTIN Extension

Filing for extension of the NRTP registration period (beyond 90 days) when the supply period is extended, with additional advance tax deposit.

GSTR-5 Monthly Return Filing

Preparation and filing of Form GSTR-5 — the monthly GST return for non-resident taxable persons — reporting imports, purchases, and outward supplies.

Indian Authorised Signatory

Assistance in appointing a qualified Indian resident as authorised signatory for Form GST REG-09 — a mandatory requirement for non-resident applicants.

Advance Tax Refund

Assistance with claiming a refund of the balance advance tax deposit remaining after adjusting the actual GST liability for the registration period.

OIDAR Simplified Registration

Separate simplified GST registration support for foreign companies providing Online Information Database Access and Retrieval (OIDAR) services to Indian consumers.

Compliance Advisory for Foreign Entities

Advisory on Indian GST obligations, place of supply rules for cross-border transactions, and interaction with customs, import GST, and FEMA requirements.

Our Process

Scope & Liability Assessment

We assess the nature of your supply in India, applicable GST rate, expected turnover, and duration of operations to determine the correct registration type and advance tax amount.

Authorised Signatory Appointment

An Indian resident authorised signatory is identified and their details are compiled for inclusion in Form GST REG-09.

Form GST REG-09 Filing

The application is prepared and filed on the GST portal along with the mandatory advance GST deposit and supporting documents.

GSTIN Issuance & GSTR-5 Filing

On GSTIN issuance, monthly GSTR-5 returns are filed for the duration of the registration period.

Advance Tax Reconciliation & Refund

At the end of the registration period, actual GST liability is reconciled against the advance deposit and a refund application is filed for the balance.

Why It Matters

✓NRTP registration completed before first taxable supply in India

✓Indian authorised signatory arranged for Form GST REG-09

✓Advance tax computed accurately to avoid excess deposit

✓Monthly GSTR-5 returns filed for the duration of operations

✓Extension filed if supply period is extended beyond 90 days

✓Advance tax balance refunded after end of registration period

✓OIDAR simplified registration for foreign digital service providers

✓Advisory on place of supply rules for cross-border transactions

Frequently Asked Questions

An NRTP is any person who occasionally makes taxable supplies of goods or services in India but does not have a fixed place of business or residence in India. This includes foreign companies supplying at Indian trade shows, overseas contractors executing projects in India, and foreign artists or performers.

Required documents include: a copy of the passport or tax identification document from the home country (for individuals); certificate of incorporation or equivalent for companies; details of the Indian authorised signatory (PAN, Aadhaar, photograph); description and duration of the planned supply in India; and challan for the advance GST deposit.

The advance deposit must be equal to the estimated GST liability for the entire period of registration. The estimation is based on the expected value of taxable supply during the period multiplied by the applicable GST rate. Any surplus is refundable at the end of the registration period.

Foreign companies providing OIDAR services — such as cloud services, online advertising, digital content streaming, or database access — to non-registered Indian consumers are required to register under the simplified OIDAR registration regime. For physical goods imported by Indian customers, the customs and import GST regime applies rather than NRTP registration.

An NRTP can claim ITC on imports of goods and services made in the course of their taxable supply in India. However, ITC is available only to the extent of advance tax deposited and is credited against that advance after return filing.

No. There is no minimum turnover threshold for NRTP registration. Every non-resident person making any taxable supply in India must register under GST before commencing that supply, regardless of the value of the supply.

Are you a foreign business or non-resident supplying in India?

We handle your NRTP registration, advance tax deposit, GSTR-5 filings, and refund — so your India operations are GST-compliant from day one.