GST Registration for Foreigners NRTP registration, end-to-end in India.
GST registration for non-resident taxable persons (NRTP), foreign companies, foreign suppliers, and overseas exhibitors making taxable supplies in India — covering Form GST REG-09 application, advance tax deposit, authorised signatory appointment, and validity extension.
Any foreign person or entity that occasionally undertakes taxable supplies in India — whether selling goods, providing services, participating in an exhibition, or running an event — is classified as a non-resident taxable person (NRTP) under Section 2(77) of the CGST Act, and is required to obtain GST registration under Section 24, irrespective of any turnover threshold. Unlike resident taxpayers, NRTPs do not get the benefit of the Rs 20 lakh or Rs 40 lakh threshold and must register before commencing business in India.
The procedure for GST registration for foreigners is governed by Section 27 read with Rule 13 of the CGST Rules. The application is filed in Form GST REG-09 at least 5 days before commencement of business, accompanied by a self-attested copy of the passport, tax identification number from the home country, and authorisation of a representative in India who is a person with a PAN. Advance deposit of estimated tax liability for the registration period is required at the time of application.
Registration as NRTP is valid for the period specified in the application — capped at 90 days — and can be extended by a further 90 days through Form GST REG-11 along with additional tax deposit. Our service for foreign GST registration covers REG-09 filing, advance tax computation, authorised signatory appointment in India, GSTIN allotment, GSTR-5 monthly return for non-residents, refund of unutilised advance tax, and validity extension. We handle the full lifecycle for foreign companies, exporters into India, OIDAR providers requiring NRTP registration, and overseas exhibitors.
Our NRTP Services
Pre-Registration Advisory
Assessment of taxable supply, place of supply rules, and applicability of NRTP vs OIDAR registration.
Form GST REG-09 Filing
NRTP registration application with passport, tax ID, and authorised signatory documentation.
Authorised Signatory Setup
Appointment of Indian authorised signatory with PAN and Aadhaar for GST portal access and signing.
Advance Tax Deposit
Computation and deposit of estimated tax liability before grant of registration.
GSTIN Allotment
Receipt of NRTP GSTIN valid for 90 days, with extension capability through Form REG-11.
GSTR-5 Monthly Return
Monthly return for non-resident taxable persons with outward and inward supply details.
Validity Extension
Form GST REG-11 extension application along with additional advance tax deposit.
Refund of Excess Tax
Refund claim for unutilised advance tax balance at the end of NRTP registration period.
Our NRTP Workflow
Eligibility Mapping
Review of business activity, duration in India, and applicability of NRTP registration.
Document Compilation
Passport, foreign tax ID, authorisation letter, and Indian representative KYC.
REG-09 Filing
Online NRTP application at least 5 days before commencement of business in India.
Tax Deposit & GSTIN
Advance tax deposit through challan and GSTIN allotment by the GST officer.
Returns & Refund
GSTR-5 monthly filing during validity, and refund application at the end of registration.
Why Non-Residents Need Us
Frequently Asked Questions
A non-resident taxable person (NRTP) is any person who occasionally undertakes taxable supply of goods or services in India but has no fixed place of business or residence in India. Foreign companies, foreign exhibitors, and overseas service providers are typical NRTPs.
NRTP registration is valid for the period specified in the application, capped at 90 days. It can be extended by a further 90 days through Form GST REG-11 with additional advance tax deposit.
Self-attested copy of passport, foreign tax identification number, authorisation letter appointing an Indian representative with PAN, photograph, address proof of the principal place of business in India, and bank account details.
Yes. An estimated tax liability for the period of registration must be deposited at the time of filing Form GST REG-09. The deposit appears as cash ledger balance and is utilised against monthly tax dues.
NRTP covers foreign persons making taxable supply during a physical presence or business in India. OIDAR covers foreign suppliers providing online information and database access or retrieval services to unregistered Indian recipients, even without physical presence — registered under Section 14 read with Form GST REG-10.
Planning Business in India?
Whether you're exhibiting at an Indian trade fair, executing a short-term contract, or supplying goods through an event, get your NRTP GST registration filed well in advance with a CA-led team that handles every step locally.
Get NRTP Registration or call +91 9819 000 511