Foreign companies and non-resident individuals doing business in India face unique GST registration requirements. Unlike resident taxpayers, Non-Resident Taxable Persons (NRTPs) must navigate a distinct registration process with specific forms, documentation, and compliance obligations.
This comprehensive guide explains the complete process for GST registration as a Non-Resident Taxable Person, covering eligibility, step-by-step procedure, documents required, and ongoing compliance.
Who Is a Non-Resident Taxable Person?
A Non-Resident Taxable Person (NRTP) is a person who:
- Occasionally undertakes transactions involving supply of goods or services
- Has no fixed place of business in India
- Is not a resident of India
Key Distinction from Casual Taxable Person
While both NRTPs and Casual Taxable Persons (CTPs) make occasional supplies, the key difference is:
- NRTP: No fixed place of business in India (foreign entity/person)
- CTP: No fixed place of business in a particular State (Indian entity operating in another State)
Mandatory Registration: No Threshold
Critical point: Non-resident taxable persons must register for GST from the first taxable supply they make in India, with no turnover threshold. Section 24 of the CGST Act mandates compulsory registration for NRTPs making taxable supply, irrespective of threshold limit.
Registration Timeline: Advance Registration Required
A non-resident taxable person must apply for registration at least five days prior to the commencement of business in India.
Practical implication: Foreign businesses must plan their GST registration well in advance of their first transaction in India.
Application Forms: NRTP-Specific Forms
FORM GST REG-09: Simplified Application Form
A simplified FORM GST REG-09 is required to be filled by foreigners or NRIs. It is specifically designed for non-resident taxable persons and differs from the forms used by resident taxpayers.
FORM GST REG-26: Final Registration Application
After the initial application, the applicant must submit FORM GST REG-26 electronically, following the same procedure as a resident taxpayer.
Step-by-Step Registration Process
Step 1: Appoint an Authorized Indian Signatory
Before you begin, you need a resident Indian with a valid PAN to act as the authorized signatory. The application must be signed by an authorized signatory who is a person resident in India with a valid PAN.
Step 2: Access the GST Portal
- Access the https://www.gst.gov.in/ URL
- Click Services > Registration > New Registration option
Step 3: Part A - Basic Details
The application is divided into two parts: Part A and Part B.
In Part A:
- From the "I am a" drop down list, select "Non resident Taxable Person" as the type of taxpayer
- Select the State/UT for which registration is required
- Select the District for which registration is required
- Enter the Legal Name of the Non-resident Taxpayer as mentioned in your Passport or PAN database
- Select one of the following options:
- Permanent Account Number (PAN) of the Non-Resident Taxable Person; OR
- Passport Number of the Non-Resident Taxable Person; OR
- Tax Identification Number (TIN) or unique number on the basis of which the entity is identified by the Government of that country
Step 4: Authorized Signatory Details
- Enter Name of Authorized Signatory (who belongs to India as per the PAN Database)
- Enter PAN of Authorized Signatory
- Enter Email Address of the Authorized Signatory
- Enter Mobile Number of the Authorized Signatory (valid Indian mobile number)
Step 5: OTP Verification
Different One Time Password (OTP) will be sent on your e-mail address and mobile number for authentication. Once validation is done, all further communications will be sent to these contact details.
Step 6: Generate TRN
Once PAN, email and mobile number are validated, a Temporary Reference Number (TRN) will be generated and communicated via SMS and email.
Step 7: Part B - Final Registration
Based on the generated TRN, complete Part B of the application. Submit FORM GST REG-26 electronically.
Step 8: Submit Documents
Submit the application along with a self-attested copy of his valid passport.
Step 9: Verification and Approval
The application will be processed by the GST officer. Upon approval, GST registration is granted.
Documents Required for NRTP Registration
Primary Documents
- Valid Passport of the non-resident taxpayer
- PAN of the authorized signatory (resident Indian)
- Address proof of the authorized signatory
- Proof of business address in India
- Bank account details (Indian bank account)
- Photograph of the authorized signatory
Additional Documents
- Tax Identification Number (TIN) or unique number from the home country (if available)
- Power of Attorney authorizing the Indian representative
Compliance Requirements for NRTPs
GSTR-5: Monthly Return
Non-resident taxable persons must file GSTR-5 on a monthly basis. This is the specific return form for NRTPs.
GSTR-1 and GSTR-3B
NRTPs may also need to file GSTR-1 (outward supplies) and GSTR-3B (summary return) as applicable.
Advance Tax Payment
NRTPs must deposit advance tax equal to the estimated tax liability for the registration period.
Fiscal Representation in India
India relies on a framework that requires non-resident taxable persons to have an Indian-resident authorized signatory or representative to manage GST obligations. In practice, many non-resident businesses register through a GST practitioner or tax agent in India.
Key Compliance Points
1. No Threshold Exemption
NRTPs must register from the first taxable supply.
2. Advance Registration
Apply at least five days before commencing business.
3. Valid Passport
Self-attested copy of valid passport is mandatory.
4. Authorized Indian Signatory
Must have a resident Indian with valid PAN as authorized signatory.
5. Indian Bank Account
An Indian bank account is required for GST transactions.
Common Mistakes to Avoid
1. Delaying Registration
Applying less than five days before commencement of business can lead to registration delays and inability to issue tax invoices.
2. Not Appointing Authorized Signatory
Failure to appoint a resident Indian authorized signatory with valid PAN will prevent registration.
3. Incorrect Selection of Taxpayer Type
Selecting "Normal Taxpayer" instead of "Non-resident Taxable Person" will lead to rejection.
4. Incomplete Documentation
Ensuring all documents, especially passport and PAN of authorized signatory, are correctly uploaded.
Foreign company doing business in India? Our expert team provides end-to-end GST registration and compliance services for Non-Resident Taxable Persons.
Contact Anuj Desai & Associates: š§ Email: office@anujdesaiassociates.com š Phone: 9619456656 š Website: https://anujdesaiassociates.com š LinkedIn: linkedin.com/in/ca-anuj-desai-122547230