GST Registration for Foreigners
Register non-resident taxable persons under GST to make taxable supplies in India.
What's covered
- A non-resident taxable person (NRTP) is anyone who occasionally supplies goods or services in India but has no fixed place of business here — including foreign companies, non-resident individuals, overseas e-commerce operators, performers and parties bringing goods in under reverse charge.
- An NRTP must register before beginning to supply, regardless of any turnover threshold, using Form REG-09, and must deposit advance tax equal to the estimated liability for the registration period before the certificate is issued.
- The registration is valid for 90 days, or the shorter period applied for, and can be extended by a further period of up to 90 days — a maximum of 180 days in all — by filing Form REG-11 and depositing additional advance tax for the extension.
- A registered NRTP files GSTR-5 for its supplies and tax, while a non-resident supplier of online information and database access services files GSTR-5A, and we manage the registration, advance-tax deposit and returns end to end.
How we work
- 01
Apply in Form REG-09 with advance tax
We file Form REG-09 at least five days before business begins, attaching the self-attested passport or the foreign entity's incorporation documents, and deposit advance tax equal to the estimated liability so the provisional registration can be granted.
- 02
Provisional registration and supply
On verification a registration valid for 90 days (or the period applied for) is issued, allowing the NRTP to make taxable supplies in India during that window against the advance tax held.
- 03
Extend via REG-11 and file returns
Where more time is needed, Form REG-11 extends the registration by up to a further 90 days (180 days maximum) on payment of additional advance tax; throughout, GSTR-5 (or GSTR-5A) is filed for the supplies made.
Documents required
- Valid passport of the non-resident individual or authorised signatory
- Tax identification number or unique number of the home country
- Certificate of incorporation for a foreign company or body
- PAN or Aadhaar of the authorised signatory in India
- Indian bank account proof
- Advance-tax challan for the estimated liability
- Board resolution or power of attorney appointing the authorised signatory
Applicable laws & forms
- Central Goods and Services Tax Act 2017 §24 — compulsory registration for non-resident taxable persons
- Central Goods and Services Tax Act 2017 §27 — period of validity and advance deposit of tax
- Form GST REG-09 — application by a non-resident taxable person
- Form GST REG-11 — application for extension of the registration period
Frequently asked questions
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Government fees
- Statutory / government fee (indicative)
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Indicative government fee · last verified 2026-06-07. Our professional charges are shared on consultation.