What is GST Registration for Foreigners?

GST Registration for Foreigners applies to non-resident taxable persons (NRTPs) who conduct business in India without having a permanent establishment. As per the Goods and Services Tax (GST) Act, foreign entities supplying goods/services in India must obtain temporary GST registration before starting operations.

NRTPs must appoint an authorized representative in India, file GST returns, and deposit estimated tax liability in advance. This ensures compliance with Indian tax regulations and smooth business operations.

Who Needs GST Registration as a Foreign Entity?

1. Foreign businesses supplying goods/services in India (without a physical presence).
2. Non-resident e-commerce platforms facilitating sales in India.
3. Foreign event organizers, exhibitors, or trade fair participants.
4. Companies providing online services (OTT platforms, SaaS providers, etc.) to Indian customers.
5. Foreign airlines, shipping companies, or logistic providers operating in India.

Steps for GST Registration for Foreigners

1. Appoint an Authorized Representative

Foreign businesses must appoint an Indian resident as an authorized signatory to handle GST compliance on their behalf.

2. Submit GST Registration Application (GST REG-09)

• Log in to the GST portal (www.gst.gov.in).
• Select "Non-Resident Taxable Person" as the taxpayer type.
• Fill out Form GST REG-09 with business and tax details.

3. Provide Advance Tax Deposit

Foreign businesses must pre-deposit their estimated tax liability before obtaining GST registration. The amount is determined based on expected sales.

4. Upload Required Documents

• Business Incorporation Certificate (from the foreign country).
• Passport and Visa of the Authorized Representative.
• Bank Account Details in India.
• Proof of Business Transactions in India.

5. Verification and GSTIN Issuance

After verification, a GST Identification Number (GSTIN) is issued, valid for 90 days (extendable upon request).