GST Registration for Foreigners

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India is considered to be an emerging economic powerhouse as India attracts a lot of non-residents for business purposes. For Indian taxation structure you may have various queries, therefore to know more in detail about implementation process of GST for foreigners, its features, advantages and disadvantages let's discuss in detail for better understanding.
What is GST Registration for foreigners?

GST was implemented in India on 1st July 2017.  If a person or company is situated outside India, but performing any business transaction in India, is compulsorily required to obtain GST registration in India, as per the section 24 of the Central GST Act of 2017. It is mandatory for non- resident taxable persons to appoint an authorized person in India for the purpose of complying with GST regulations. So the application of GST registration, for foreign non- resident taxable persons must be drafted and filed by an authorized agent in India.  

What are the features of registration?

It will be applicable on the supply of goods or services which replaces the existing system of manufacture of goods or sales of goods or provision of services.
GST structure is made on the principle of destination-based consumption as compared to origin-based taxation.
Dual-based GST with central and state levels.
Import of goods and services will be included in IGST, in addition to applicable customs duties.

Who is eligible to register as a non-resident taxpayer in India under the GST?

A non-resident taxable person must register for GST in India regardless of their annual turnover. It's worth noting that all non-resident taxpayers must register for GST five days before starting their firm. It is preferable if a foreign company selling goods and services, register for GST as soon as possible. It should be emphasised that the NRI cannot use the composition scheme's option to pay taxes.

What are the advantages of GST registration for foreigners?

  • Ease of business

GST combines all products and services under one roof, unlike VAT and Service tax hence making compliance is easy for foreigners also.

  • ITC

Input Tax Credit (ITC) can be claimed for taxes paid on purchases and can be utilized for payment of due taxes.

  • Low Tax Rates

GST is attracted only if the annual turnover of the business is more than Rs 20 lacs or Rs. 10 lacs in certain parts of the country.

What is the process for getting GST registration for Foreigners?

It should be applied through GST common portal i.e. the steps are as follows:

  • The first step is to file an online application for GST registration through the website in Form GST REG-9 along with all documents required, including a self-attested scanned copy of a valid passport.
  • Other documents are VISA details, bank account details, authentic address proofs of the residence in the specified foreign country, and the location of the business entity.
  • An application seeking GST registration in India must be duly signed by an authorized signatory, possessing a valid Indian PAN.
  • For registration purposes, the non-resident taxable person/entity is essentially required to deposit the taxes payable (estimated liability) in advance.  GST registration in India is valid for a maximum of 90 (Ninety) days, for non-resident taxable persons counted from the date of registration. 
  • After final registration, the non-resident taxable person will require to file the monthly GST return through Form GSTR-5, by the 20th of the next month or within seven days after the expiration of his/her GST registration, whichever is earlier.

What are the documents required for the registration?

  • Notarized or Apostilled copy of passport for foreign nationals and NRI
  • Scanned copy of Voter’s ID/Passport/Driver’s License
  • Scanned passport-sized photograph
  • Specimen signature (blank document with signature )

Required Documents

Acceptable DocumentDocument TypeAdditional Details
Notarized or Apostilled copy of passport for foreign nation and NRI demodemo
Specimen signature (Blank document with signature )demodemo
Scanned copy of Voter’s ID/Passport/Driver’s License demodemo
Scanned passport sized photograph demodemo


You Ask, We Answer

Non-resident taxable person under GST is defined as person or business or not-for-profit who occasionally deals with transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.
Foreign companies having liaison offices in India will not have to cough up goods and services tax (GST) on reimbursements of charges or expenses.
Yes, any non-resident taxable person or NRI having business transaction in India , needs to comply with Indian GST laws.

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