GST Registration for Foreigners is the specialised registration process under the CGST Act, 2017 by which a Non-Resident Taxable Person (NRTP), Online Information and Database Access or Retrieval (OIDAR) service provider, or foreign entity supplying goods or services into India obtains a Goods and Services Tax Identification Number (GSTIN). Unlike a resident taxpayer, a foreigner or a foreign company cannot quote a domestic PAN by default and is governed by a distinct set of provisions — Sections 24, 27, 2(77), and 14 of the CGST / IGST Acts — along with dedicated forms such as GST REG-09 (NRTP) and GST REG-10 (OIDAR).
Registration is mandatory — without any threshold exemption — the moment a foreign person or entity makes a taxable supply in India, sets up a temporary or occasional presence to supply goods or services, or provides online services (SaaS, digital content, advertising, cloud, e-books, streaming) to non-business Indian recipients. A foreigner typically obtains a GSTIN for a limited period (up to 90 days, extendable by another 90), deposits an advance tax equal to the estimated GST liability, and operates through an authorised signatory located in India who holds a PAN.
We offer end-to-end GST registration services for foreigners and foreign companies — covering NRTP registration under REG-09, OIDAR registration under REG-10, appointment of an Indian authorised signatory, advance tax estimation and deposit, issuance of GSTIN, LUT / export structuring, monthly GSTR-5 or GSTR-5A compliance, and extension, amendment, or surrender of the foreign GSTIN — so overseas businesses can supply into the Indian market with full tax certainty and zero compliance risk.
Foreign supplier physically making taxable supplies in India occasionally — typically with goods brought in or services rendered locally.
Foreign digital service provider supplying online services to Indian non-business (B2C) recipients from a location outside India.
Allotment of a 15-digit GSTIN for foreigners / foreign company with a dedicated temporary registration certificate.
Estimation of tax liability for the registration period and mandatory advance deposit into the electronic cash ledger.
GST-compliant invoicing, monthly GSTR-5 / GSTR-5A returns, and timely extension or closure of the registration.
Analysis of your business model to determine whether you need NRTP, OIDAR, or a regular GST registration route.
Preparation and filing of Form GST REG-09 for non-resident taxable persons making supplies in India.
End-to-end registration of foreign OIDAR service providers under Form GST REG-10 from outside India.
Appointment of an India-based authorised signatory with PAN to act on behalf of the foreign entity.
Estimation of GST liability for the registration period and guidance on electronic cash ledger deposit.
Guidance on notarisation, apostille, and translation of overseas incorporation and identity documents.
Filing of extension applications (up to 90 additional days), amendments, and surrender of foreign GSTIN.
Monthly return filing, tax payment, reconciliation, and refund of unutilised advance tax on closure.
Foreign sellers participating in Indian trade fairs, expos, and exhibitions with temporary goods sales.
Cloud software, productivity tools, and SaaS platforms supplying subscriptions to Indian B2C users.
Foreign video, music, and content streaming services delivering to Indian individual subscribers.
Foreign e-learning platforms, MOOCs, and online certification providers selling to Indian learners.
Foreign ad networks, publisher platforms, and programmatic ad providers monetising Indian traffic.
Foreign gaming platforms, app developers, and in-app purchase providers serving Indian users.
Overseas consultants, technicians, or trainers rendering on-site professional services in India.
Foreign sellers supplying goods to India via marketplaces, or digital goods like e-books & stock photos.
Foreign individual or business making an occasional taxable supply of goods or services in India.
Participation in Indian trade fairs, exhibitions, or pop-up stalls where goods are sold to Indian buyers.
Supplying digital / online services to Indian non-business (B2C) recipients from outside India.
Short-term engineering, installation, training, or consultancy engagements executed on Indian soil.
Bringing goods into India for sale, demonstration, or exhibition on a temporary or one-off basis.
Foreign sellers supplying digital goods like e-books, software, or subscriptions to Indian consumers.
Foreign company's BO / PO in India making taxable supplies falling within the GST net.
Indian marketplace or aggregator insists on a GSTIN before onboarding the foreign supplier.
Mapping your business, supply flow, and client base to NRTP, OIDAR, or regular GST route.
Collecting foreign KYC, authorised signatory papers, and legalising / apostilling documents.
Filing Form GST REG-09 (NRTP) or GST REG-10 (OIDAR) with supporting documentation.
Estimation of tax, advance deposit, and issuance of the temporary foreign GSTIN.
Monthly GSTR-5 / GSTR-5A, extension if needed, and orderly surrender with refund of excess tax.
Partner with our specialists for end-to-end GST Registration for Foreigners — NRTP REG-09, OIDAR REG-10, authorised signatory, advance tax, and monthly returns — all under one roof.
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