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Non-Resident Taxable Person Registration GST for Foreign Suppliers

For a foreign business supplying in India without a fixed place of business here. Compulsory regardless of turnover, applied for five days ahead through Form REG-09.

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GST registration was painless. They asked for documents, did the filing, and shared the certificate within a day. We were back to selling without the usual portal back-and-forth.

Ravi Menon
Founder, D2C apparel brand
Expert review

A calmer GST workflow with document checks before anything is filed.

The goal is to avoid avoidable rejections: we check documents, prepare the application, file on the GST portal, track ARN, and share the certificate when approved.

24 hrs*Application and ARN target
CA-ledReview and filing support
PAN, Aadhaar, address proof, and bank details checked before submission
ARN and application status tracked after filing
Money-back assurance applies when rejection is due to our filing error
What's Included

Everything Included

Everything you need to register and start filing, in one bundle.

Your Bundle Breakdown

  • GST Registration (GSTIN in 24 hrs)
  • 1st Month GST Return FilingFREE
  • Expert CA Support & ConsultationINCLUDED
  • Document Preparation & ARN TrackingINCLUDED

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Understanding GST

What is GST Registration?

Section 2(77) defines a non-resident taxable person as someone who occasionally undertakes transactions involving supply of goods or services, whether as principal or agent, but who has no fixed place of business or residence in India. A foreign exhibitor at an Indian trade fair, an overseas company supplying equipment with installation, or a foreign entity running a short engagement in India all fall here.

Registration is compulsory under Section 24(v) with no turnover threshold. It is applied for through Form GST REG-09 at least five days before commencing business, and unlike ordinary registration it does not require an Indian PAN for the applicant itself. The application is made on the basis of a self-attested copy of a valid passport, or for a foreign entity the tax identification or unique number of the country of incorporation.

What it does require is an authorised signatory who is resident in India and holds a valid PAN. That person signs the application and is the point of contact for the registration, so arranging them is usually the first practical step rather than the last.

Like a casual taxable person, an NRTP deposits estimated tax in advance under Section 27(2) before the certificate is issued, and the registration is valid for the period specified up to 90 days, extendable once by up to 90 further days.

15-Digit GSTINUnique tax identification
GST InvoicingIssue compliant invoices
Input Tax CreditClaim ITC on purchases
Interstate TradeSell across all states
Eligibility

Who Needs GST Registration?

Foreign exhibitors and delegations supplying at Indian trade fairs
Overseas companies supplying goods with installation or commissioning in India
Foreign suppliers running short technical or service engagements in India
International performers, production crews and event suppliers
Foreign entities making taxable supply in India without a place of business here
Overseas businesses ahead of setting up a permanent Indian presence
Benefits

Benefits of GST Registration

No Indian PAN needed

Passport or the country of incorporation tax number is accepted for the applicant.

Issue valid tax invoices

Indian customers get a document their compliance team can accept.

Time-boxed

Valid for the period needed, up to 90 days, extendable once.

Deposit offsets liability

The advance sits in the cash ledger and any unused balance is refundable.

Clean market entry

Supplying unregistered exposes both you and your Indian counterparty.

Indian signatory arranged

The resident authorised signatory requirement handled as part of the engagement.

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Requirements and timeline

The two requirements that drive the timeline are the resident authorised signatory and the advance deposit. Neither can be arranged on the day, and the certificate is not issued until the deposit is paid, so a five-day statutory notice period in practice needs two to three weeks of preparation.

An NRTP is not entitled to Input Tax Credit in the ordinary way. Credit is restricted, with the notable exception of tax paid on goods imported by the non-resident themselves. This is a real difference from a casual taxable person, who has full entitlement subject to the usual conditions, and it should be priced into the engagement rather than discovered at the first return.

Non-resident taxable person registration requirements
ItemRequirementProvision
Application formForm GST REG-09Rule 13
When to applyAt least five days before commencing businessSection 25(1) proviso
ThresholdNone. Compulsory regardless of turnoverSection 24(v)
Applicant identityValid passport, or the country of incorporation tax numberRule 13(1)
Indian PAN for applicantNot requiredSection 25(6) proviso
Authorised signatoryMust be resident in India with a valid PANRule 13(2)
Advance depositEstimated net tax liability for the periodSection 27(2)
ValidityPeriod specified, up to 90 days, extendable onceSection 27(1)
Input Tax CreditRestricted, other than on goods imported by the NRTPSection 17
Composition schemeNot availableSection 10(2)(e)

How this differs from a casual taxable person

The two categories work almost identically on timeline, deposit and validity, and are frequently confused. The distinction is residence, not activity: a casual taxable person is Indian but supplying in a state where they hold no fixed place of business, while a non-resident taxable person has no fixed place of business or residence in India at all.

The consequences that follow from that are the form used, whether an Indian PAN is needed, and the credit position.

Casual taxable person compared with non-resident taxable person
Casual taxable personNon-resident taxable person
Who it coversIndian person, no fixed place in that stateNo fixed place or residence in India
FormREG-01REG-09
Indian PANRequiredNot required for the applicant
Resident signatoryNot requiredRequired, with a valid PAN
Input Tax CreditAvailable, subject to Section 16Restricted, other than on own imports
Advance depositRequiredRequired
ValidityUp to 90 days, extendable onceUp to 90 days, extendable once
Why This Page Exists

Proof and operating detail

We use this page to explain how the registration workflow actually works in practice, not just to collect a lead.

Document pre-check before filing

We review signatory, address, entity, and bank proofs before REG-01 is filed so applications do not fail on basic formatting or mismatch issues.

First-month compliance guidance included

The registration workflow is tied to the first filing cycle so new GSTIN holders do not get surprised by nil-return or first-month deadline issues.

Built for remote filing across India

The service flow is designed for WhatsApp and online document handoff, which matches how most founders, freelancers, and sellers actually complete registration.

Filing workflow

How GST registration works

A visible process from document collection to GSTIN delivery, with status updates along the way.

01

Share Your Details

Share your PAN, Aadhaar, address proof, and business details with our team.

02

Expert Verification

Our CA team verifies your documents, prepares the application, and files it on the GST portal.

03

ARN Generated

You receive your Application Reference Number (ARN) within hours of filing.

04

GSTIN Delivered

GSTIN is granted in three working days on the Rule 14A route, or once verification clears on the normal route.

Documents required

Documents needed for GST registration

We confirm which documents apply to your entity type before filing.

Required for most applicants

  • PAN Card of the applicant
  • Aadhaar Card of the applicant
  • Photograph (passport size)
  • Proof of business address (rent agreement / electricity bill)
  • Bank statement or cancelled cheque
  • Authorization letter / Board resolution (for companies)

Depends on business type

  • Incorporation certificate (for Pvt Ltd / LLP)
  • Digital Signature Certificate (for companies)

Get GST + 1st Month Filing handled end-to-end

Expert-reviewed registration support, ARN tracking, and first-month filing guidance included.

FAQs

Frequently Asked Questions

Who is a non-resident taxable person?

Under Section 2(77), a person who occasionally undertakes transactions involving supply of goods or services, as principal or agent, and who has no fixed place of business or residence in India.

Does a foreign company need an Indian PAN to register?

Not for the applicant. Registration is granted on a self-attested copy of a valid passport, or for a foreign entity the tax identification or unique number issued by the country of incorporation. An Indian PAN is however required for the authorised signatory.

Do I need someone in India?

Yes. Rule 13(2) requires an authorised signatory who is resident in India and holds a valid PAN. They sign the application and act as the point of contact, so arranging them is usually the first step in the process.

Which form is used?

Form GST REG-09, applied for at least five days before commencing business. This differs from a casual taxable person, who uses REG-01.

How much tax has to be deposited in advance?

Under Section 27(2), an amount equal to the estimated net tax liability for the period of registration. The certificate is not issued until it is paid. It sits in the electronic cash ledger, offsets actual liability, and any unused balance is refundable after the returns for the period are filed.

Can a non-resident taxable person claim Input Tax Credit?

Only in restricted circumstances. Credit is not available in the ordinary way, with the notable exception of tax paid on goods imported by the non-resident themselves. Price this into the engagement rather than assuming ordinary credit entitlement.

How long is the registration valid?

For the period specified in the application, up to 90 days, extendable once by a further period not exceeding 90 days on application before expiry and against a further advance deposit.

Is this the same as OIDAR registration?

No. A non-resident taxable person supplies in India without a fixed place of business here. OIDAR covers online information and database access or retrieval services supplied from outside India to a recipient in India, which has its own registration route and is a separate regime.

What if the engagement extends beyond 180 days?

The NRTP route caps at 90 days plus one extension of up to 90 days. Beyond that the activity has stopped being occasional, and the right structure is usually a fixed place of business in India with ordinary registration. That is a decision to take early rather than at the end of the second extension.

By registration type

Other kinds of GST registration

Threshold registration is one route. These are the statutory categories with their own rules, forms and timelines.

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