GST registration for a non-resident taxable person is the temporary registration a foreign person takes to supply goods or services occasionally in India without a fixed place of business or residence here. You apply in Form GST REG-09 with a passport copy at least five days before you start, through an authorised signatory who lives in India, and pay an advance deposit of tax.
Section 2(77) of the CGST Act defines a non-resident taxable person as someone who occasionally supplies goods or services, as principal, agent or otherwise, but has no fixed place of business or residence in India. Section 24(v) makes registration compulsory for such a person who makes taxable supplies, whatever the turnover.
A foreign exhibitor at an Indian trade fair: You sell goods at the fair and have no office or residence in India.
Both sit under section 27. The difference is where the person lives and what the application needs.
The deposit amount depends on what you expect to supply and the tax rate. We work it out with you and confirm it before filing.
The application tells you exactly what is needed for your case.
From the day you plan to start.
Item, What it is
No signatory in India: The application must be signed or verified by an Indian resident with a valid permanent account number.
Check the route and the signatory: We confirm that the non-resident route fits and that the signatory requirement can be met.
Someone who occasionally supplies goods or services in India, as principal, agent or otherwise, but has no fixed place of business or residence in India (section 2(77)).
No. Section 24 makes registration compulsory for a non-resident taxable person who makes taxable supplies, whatever the turnover.
Form GST REG-09, filed electronically with a self-attested copy of a valid passport, at least five days before you start business (Rule 13).
Yes. The application must be signed or verified by an authorised signatory who lives in India and holds a valid permanent account number (Rule 13).
Rule 13 asks a foreign business entity for its tax identification number or unique number from its home country, or a permanent account number if it has one. The signatory in India must hold a permanent account number. We check the portal requirements for your case before filing.
Tax equal to your estimated liability for the registration period, paid before the registration is granted and credited to your electronic cash ledger (section 27). We help you estimate it and confirm the figure before filing.
For the period you state or 90 days from the effective date, whichever is earlier. The officer may extend it by up to a further 90 days on sufficient cause, with an additional deposit.
A return in Form GSTR-5 for every calendar month or part of it, by the earlier of 20 days after the month ends or 7 days after the last day of the registration period (section 39(5)). Dates are sometimes extended by notification, so check the current date with us.
No. A non-resident taxable person is not eligible for the composition levy (section 10(2)).
Probably not. This route is for occasional supplies and runs for at most 90 days, extendable by up to 90 more. A continuing business usually needs an Indian entity or branch. Talk to our team before ordering.
The GST portal shows no fee for filing the registration application, and we confirm this before filing. The advance deposit is tax, not a fee. Our fee starts at ₹1,999 + GST.