Published Tue, 04 Mar 2025 | Updated Tue, 04 Mar 2025 Goods and Service Tax

GST Registration for Foreign Companies

If any Foreign Company/Individual who wants to supply Goods and Services within the territory of India, such company/Individual has to mandatorily obtain GST registration in India. Foreign entities can supply Goods and Services within India through various modes such as:

• Foreign entities planning to carry out long-term business operations can set up permanent establishment in India. (e.g., setting up a subsidiary, branch office)
• Foreign companies or individuals can also conduct business for a limited period through exhibitions, short-term projects, events etc.
• Online services, software, or digital products to Indian consumers (B2C)

Types of GST Registrations for Foreign Entities:

• Regular Registration: Foreign companies planning to carry out long-term business operations can set up permanent establishment in India will need to apply for Regular Registration.
• Temporary GST Registration (NRTP): Foreign companies or individuals planning to carry out short term operation can apply for Temporary GST registration valid for a period of 90 days which can be extended for 90 days more.

 

Procedure to Obtain Regular Registration:

Threshold Limit: If Turnover exceeds Rs. 40 Lakhs (in case of Supply of Goods) and Rs. 20 Lakhs (in case of Supply of Services). Further in some Special category states turnover limit is Rs. 20 Lakhs and Rs. 10 Lakhs for Goods and Services respectively.

Documents Required:

• Legal Name of the entity registered in India.
• Proof of business registration or incorporation certificate.
• Proof of appointment of the authorized signatory. Authorised Signatory must be an India Representative.
• Identity and address proof of the authorized signatory (usually the PAN and Aadhaar card of the individual).
• Permanent Account number, Tax Identification Number (TIN), Passport copy of the foreign company’s promoters or unique number on the basis of which the entity is identified by the Government of that country.
• Address proof of the company’s place of business in India.
• A valid email ID and mobile number of authorised signatory.
• Photograph of all directors and authorised signatory.

 Submission of the GST Application

• The entity registered in India will need to apply for GST registration through the official GST portal www.gst.gov.in.
• The application form for non-resident taxable persons is Form GST REG-01.
• The required documents should be uploaded along with the application.

Verification and Issuance of GSTIN

• Once the application is submitted, the application is verified by the GST officials.
• After that, the company is issued a Goods and Services Tax Identification Number (GSTIN) along with the GST registration certificate.

Compliance Post Registration

After obtaining GST registration, an entity must:

• Furnish the details of bank account maintained in India
• File regular GST returns on monthly basis. (GSTR 1 and GSTR 3B)
• Pay applicable GST based on their taxable supplies in India.
• Maintain records of all business transactions conducted in India.

Due Date for registration

• Within 30 Days of becoming liable to GST registration.

 

Procedure for Temporary GST Registration (NRTP):

Threshold Limit: There is no threshold limit for obtaining registration under Non-Resident Taxable person category.

Conditions to be fulfilled before obtaining GST registration: -

• A security deposit or advance payment equivalent to the estimated GST liability for the registration period is required at the time of registration.
• This deposit ensures that GST liabilities are met for the temporary business activities

Documents Required:

     Foreign companies will need the following documents to apply for GST registration:

• Passport (for individuals) or tax identification number from the foreign country (for businesses).
• Temporary address proof for the place of business in India.
• Bank guarantee or cash deposit for the tax liability.

Submission of the GST Application

• The foreign company will need to apply for GST registration through the official GST portal www.gst.gov.in.
• The application form for non-resident taxable persons is Form GST REG-09.
• The required documents should be uploaded along with the application.

Verification and Issuance of GSTIN

• Once the application is submitted, the application is verified by the GST officials.
  • After that, the company is issued a Goods and Services Tax Identification Number (GSTIN) along with the GST registration certificate.
  • Once approved, the GST registration is valid for 90 days, extendable for a period of 90 day more upon request.

Compliance Post Registration

After obtaining GST registration, a foreign company must:

• File regular GST returns. (GSTR-5)
• Compliance is limited to the period of temporary registration.
• Maintain records of all business transactions conducted in India.

Due Date for registration

• NRTP Should apply for registration at least 5 Days before commencement of business.

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