GST Registration for Non-Resident Businesses in India – Process, Documents & Compliance
India’s Goods and Services Tax (GST) regime is one of the key tax systems that international companies must navigate when doing business in India. If your business supplies goods or services in India but doesn’t have a fixed establishment, you may need to obtain GST registration as a Non-Resident Taxable Person (NRTP).
At Jain Prachi & Company, we help non-resident entities register, comply, and thrive under India’s GST framework without facing penalties or disruptions.
Who is a Non-Resident Taxable Person (NRTP)?
A Non-Resident Taxable Person is a foreign entity or individual that:
- Does not have a fixed place of business in India
- Intends to supply taxable goods or services in India
- Operates temporarily through events, trade shows, or short-term contracts
This category includes:
- Overseas exhibitors and sellers
- Foreign service providers
- International consultants and contractors
- Importers supplying to Indian customers
Is GST Registration Mandatory for Non-Residents in India?
Yes. GST registration is mandatory for NRTPs before commencing any taxable activity in India. There is no threshold exemption—even a single transaction mandates registration.
Without registration:
- You cannot raise a valid GST invoice
- You cannot claim input tax credit
- You risk non-compliance, penalties, and business disruption
Step-by-Step GST Registration Process for Non-Residents
Step 1: Appoint an Authorized Representative in India
A local person or entity must be appointed to act on your behalf for GST compliance.
Step 2: Apply on the GST Portal (Form GST REG-09)
This form is exclusive to NRTPs and must be submitted with:
- Passport copy (for individuals)
- Incorporation certificate (for companies)
- Letter of authorization
- PAN of authorized signatory (if available)
- Tax identification from the country of origin
Step 3: Advance Tax Payment
A non-resident must deposit advance GST equal to their estimated tax liability for the period of registration.
Step 4: Registration Certificate Issuance
Once verified, the GST registration certificate is issued—valid for a maximum of 90 days and extendable upon request.
Key Features of NRTP GST Registration
Particulars | Non-Resident Taxable Person (NRTP) |
Validity | 90 days (extendable) |
Input Tax Credit | Available (if conditions met) |
Advance Tax Liability | Mandatory before registration |
Authorized Representative | Compulsory in India |
Invoice Issuance | GST-compliant invoices must be issued |
Return Filing | GSTR-1 and GSTR-3B monthly returns |
Compliance After GST Registration
- Monthly GST Returns (GSTR-1 & GSTR-3B)
- Timely payment of tax based on actual liability
- Invoice compliance with correct HSN/SAC codes
- Extension filing before expiry if activities exceed 90 days
- Refund application, if applicable, for unutilized tax credit
Consequences of Non-Compliance
- Penalty of ₹10,000 or more
- Detention of goods and seizure of invoices
- Inability to participate in Indian trade fairs or contracts
- Legal consequences under Indian GST law
Why Choose Jain Prachi & Company for NRTP GST Registration
- End-to-end GST registration assistance for non-residents
- Advance tax computation and filing support
- Appointment of authorized representative in India
- Ongoing return filing and compliance management
- Refund and credit optimization advisory
Ready to Comply with Indian GST Laws? Let’s Get You Registered
Don’t let regulatory hurdles slow you down. We’ll register and manage your GST obligations so you can focus on expanding in India.
📧 Email: contactus@jainprachi.com
🌐 Website: https://jainprachi.com
FAQs – GST for Non-Resident Entities
Q: How soon must a non-resident register for GST?
Before making any taxable supply in India.
Q: Can I get a refund of unutilized GST?
Yes, subject to documentation and eligibility.
Q: Do I need to maintain a permanent office in India?
No. You can operate via an Indian representative without a fixed establishment.
