GST Registration for Foreigners

Any non-resident who wants to supply goods/ services in India must register under GST. There are no turnover exemption limits applicable to non-resident persons. They are mandatorily required to register under GST. A Non-resident Person is someone who does not live in India and who has no fixed place of business or residence in India. They may not have a Permanent Account Number (PAN).

Provisional Registration

A non-resident Taxable Person is required to opt for registration at least 5 days prior to the commencement of business.

In case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country. If the entity possesses a PAN, the same may be provided.

The application will be signed with DSC or verified through EVC by the authorized representative of the non-resident taxable person.

Final Registration

The applicant is required to submit an application online in Form GST REG-26 within 3 months from the date of provisional registration. If all the information provided is correct and complete, GST registration shall be granted in From GST REG-06. If any information is found to be incorrect, the officer will issue a show cause notice in Form GST REG-27. A reasonable opportunity of being heard will be given to the applicant. If the applicant’s reply is satisfactory, the show cause notice will be cancelled in Form GST REG-20. Otherwise provisional registration will be cancelled in Form GST REG-28.


Any person supplying Online Information and Database Access or Retrieval (OIDAR) service from a place outside India to a non-taxable online recipient shall electronically submit an application for registration in Form GST REG-10. The registration shall be granted in Form GST REG-06 subject to other conditions and restrictions.

Advance Payment

A non-resident taxable person shall make an advance deposit of tax at the time of submission of application for registration. The tax amount will be equivalent to the estimated tax liability of such person for the period for which the registration is sought. The deposited amount shall be credited to the electronic cash ledger. The applicant shall be given a temporary reference number for making an advance deposit of tax and the acknowledgement shall be issued electronically after the said deposit in his electronic cash ledger.

Registration Validity

The certificate of registration issued to a non-resident taxable person shall be valid for a maximum of 90 days from the date of registration. The proper officer may, on sufficient cause being shown, extend the validity by a further period not exceeding 90 days. Application for extension can be submitted.

The CGST Act defines Non-resident Taxable Person as any person who occasionally undertakes 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.

The certificate of registration issued to a non-resident taxable person shall be valid for a maximum of 90 days from the date of registration. The proper officer may, on sufficient cause being shown, extend the validity by a further period not exceeding 90 days.

Yes. A non-resident taxable person shall, at the time of submission of application for registration, make an advance deposit of tax which will be equivalent to the estimated tax liability of such person for the period for which the registration is sought.

No. It is not mandatory for a non-resident taxable person to possess PAN. They are allowed to provide their Foreign Tax Identification Number, i.e. the unique number on the basis of which the entity is identified by the Government of such foreign country.

A non-resident Taxable Person is required to opt for registration at least 5 days prior to the commencement of business. He has to submit an application online along with a self-attested copy of his passport for registration. The application is to be made in Form GST REG-09. An advance amounting to the estimated GST liability must be deposited before applying for registration.

Any person supplying OIDAR service from a place outside India to a non-taxable online recipient shall electronically submit an application for registration in Form GST REG-10.

What’s Included

  • Consultation with our Expert
  • Application of GSTIN
  • Generation of Temporary Reference Number

Documents Required

  • Copy of Passport / Identity Proof (self-attested)
  • Proof of Principal Place of Business
  • Copy of PAN (if any)/ Foreign Tax Identification Number
  • Details of Authorized Representative in India, if any
  • Bank Account details (Scanned copy of first page of bank passbook)
  • Estimated GST liability
  • GST Payment challan

GST Registration for Foreigners


Foreigners are required to obtain GST registration in India if they supply goods or services to residents in India. File your GST registration online through Filecrat. Get help with GST registration procedure, eligibility and documents required.

₹8,999.00

Onwards

In 7 Working Days

Request For Callback

We'll never share your email with anyone else.

WHY CHOOSE FILECRAT?

EXPERIENCED
TEAM

With 40+ man-years of experience, we have expertise in filing

TRANSPARENT
PRICING

We disclose professional fees separately and provide you with all the government fee receipts

DATA
CONFIDENTIALITY

We ensure to protect your data from unauthorized access out of websites and database.

OVERALL
ACCURACY

Our team follow the sequence of instructions so the output will be consistently accurate.