GST Registration for Foreigners

Last updated: 14 Oct 2026

GST registration for foreigners (non-resident taxable persons) is mandatory under Section 24(v) of the CGST Act, 2017 for any foreign person making taxable supplies in India. Application must be filed at least 5 days before commencing business. Registration is valid for the specified period (extendable). An advance tax deposit equal to estimated liability is required at the time of application. An authorised person in India must be appointed as signatory for all GST filings. Quick Answer: GST Registration for Foreigners — GST registration for foreigners and non-resident taxable persons in India. Section 24(v) CGST Act. Advance tax deposit. Authorised signatory appointment. Virtual Auditor.

GST Registration for Foreigners is a service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), specialising in GST compliance and appellate representation, from offices in Chennai, Bangalore, and Mumbai since 2012.

Source: CGST Act 2017, CGST Rules 2017, CBIC Circulars Official References: GST Portal ↗ · CBIC Acts & Rules ↗

Regulatory Framework

Regulatory basis: Central Goods and Services Tax Act, 2017. State GST Acts. Integrated GST Act, 2017. GST (Registration) Rules, 2017.

GST for Foreign Entities — Options

StructureGST RegistrationCompliance
Indian subsidiary (WOS)Regular GST registrationFull GST compliance
Branch/liaison officeIf making taxable suppliesLimited
No India presence (OIDAR)Simplified registrationQuarterly return
Casual taxable personTemporary registration90-day validity

People Also Ask

What is the GST registration threshold in India?

Mandatory for turnover above ₹40 lakhs (goods) or ₹20 lakhs (services). ₹10 lakhs for special category states. Compulsory regardless of turnover for inter-state suppliers; e-commerce sellers of goods below the threshold who supply intra-state within a single state are exempt under Notification 34/2023.

What is the penalty for late GST return filing?

Late fee of ₹50/day (₹20 for nil returns) under Section 47, capped at ₹5,000 per return period. Interest at 18% p.a. on tax liability under Section 50.

How Virtual Auditor Delivers This Differently

Our AI-assisted GST analyser extracts demand amounts, computes pre-deposit requirements (10% for Section 107, an additional 10% for Section 112), identifies limitation dates, and maps each issue to relevant case law from our appellate database — delivering a data-driven contest-or-accept recommendation within 24 hours.

Need Help With This?

Free 30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.

Virtual Auditor vs Self-Filing vs Online Aggregators

When it comes to gst registration for foreigners, you have three choices: self-filing through government portals, using an online aggregator, or engaging a qualified CA firm like Virtual Auditor. Self-filing saves fees but risks errors that trigger notices and penalties. Online aggregators offer low-cost templated services but lack the expertise to handle complications. Virtual Auditor provides practitioner-level expertise with personalised attention — every engagement is supervised by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), ensuring accuracy, regulatory compliance, and strategic advisory that goes beyond mere filing.

Latest Regulatory Updates (FY 2025-26)

This page has been updated to reflect changes introduced in Budget 2025, recent notifications from CBDT, CBIC, MCA, SEBI, and RBI, and evolving compliance requirements for FY 2025-26. Virtual Auditor continuously monitors regulatory developments to ensure all advice and filings are current and compliant with the latest provisions.

Recent Engagement — How We Helped

Context: a manufacturing company with operations across 4 states facing a GST demand order for alleged irregular ITC claims.

Challenge: The company received a demand notice for disallowance of Input Tax Credit worth Rs 45 lakhs on inter-state purchases, citing mismatch between GSTR-2A and GSTR-3B returns, along with a 100% penalty under Section 74 for alleged suppression.

Our approach: We conducted a line-by-line reconciliation of purchase invoices against GSTR-2A data, identified that the mismatch was due to delayed filing by 3 suppliers, and prepared a comprehensive reply with supplier-wise reconciliation statements, payment proofs, and case law references supporting ITC eligibility under Section 16(2).

Outcome: The Appellate Authority reduced the demand by 85%, accepting our reconciliation evidence. The penalty was dropped entirely as no suppression was established. Total savings for the client: Rs 38 lakhs in tax demand plus Rs 45 lakhs in penalty.

When Is GST Registration for Foreigners Not Required?

GST registration/compliance is not required when: (a) aggregate turnover is below the threshold limit — Rs 40 lakhs for goods suppliers, Rs 20 lakhs for service providers, Rs 10 lakhs for special category states, (b) the supply exclusively consists of goods/services exempt under Notification 02/2017 or 12/2017, (c) the supplier deals only in non-taxable supplies under Schedule III (e.g., services by an employee to employer), or (d) the person exclusively makes supplies covered under reverse charge mechanism.

If you are unsure whether your situation requires gst registration for foreigners, contact us for a free preliminary assessment. We will advise you honestly — including telling you if you do not need our services.

Documents Required

The following documents are needed to initiate the gst registration for foreigners process:

PAN card of the business/proprietor, Aadhaar card of the authorised signatory, photograph (passport size) of the proprietor/partners/directors, proof of business address (rent agreement + NOC from landlord, or ownership document + electricity bill), bank account statement or cancelled cheque, Certificate of Incorporation/Partnership Deed/LLP Agreement (for entities), Board Resolution or Authorisation Letter (for companies), and digital signature certificate (Class 2 or above) for companies and LLPs.

We provide a personalised document checklist after the initial consultation, tailored to your specific entity type and situation. Documents can be shared securely via email or our client portal.

What You Receive

Upon completion of the gst registration for foreigners engagement, you will receive: Completed GST form/filing acknowledgment, computation worksheet with detailed working, reconciliation statement where applicable, compliance calendar for upcoming due dates, and a summary advisory note highlighting any issues or opportunities identified during the engagement.

All deliverables are reviewed by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV) before release to ensure accuracy and regulatory compliance.

What has changed in the law — reviewed October 2026

  • Income-tax Act, 2025: assented to on 21 August 2025 and in force from 1 April 2026, it replaces the Income-tax Act, 1961 for tax year 2026-27 onward, and the Income-tax Rules, 2026 (notified 20 March 2026) replace the 1962 Rules. Section and rule numbers on this page are those of the 1961 Act and 1962 Rules, which continue to govern assessments, appeals and pending proceedings for assessment years up to 2026-27; for tax year 2026-27 onward the corresponding provisions of the 2025 Act apply, and our engagement letters quote both.
  • GST demands for tax periods from FY 2024-25 onward are raised under section 74A of the CGST Act, 2017 (inserted by the Finance (No. 2) Act, 2024, in force from 1 November 2024) with one time limit — notice within 42 months of the annual-return due date and order within 12 months of the notice — and a 60-day window for reduced penalty; sections 73 and 74 continue to apply to tax periods up to FY 2023-24.

Step-by-Step Process

2

Step 2

Appoint authorised signatory in India

3

Step 3

Obtain PAN for the foreign entity

4

Step 4

File GST REG-01 with required documents

5

Step 5

Provide bank details of Indian bank account

6

Step 6

Receive GSTIN and commence compliance

Which laws govern this service? — GST

The statutory provisions this service is delivered under, linked to the official text:

Why Choose a CA Firm Over Self-Filing or Aggregators?

Self-filing through government portals is an option for straightforward cases, but it carries risks — incorrect classification, missed deductions, or procedural errors that can trigger notices and penalties. Online aggregators offer low prices but use templated approaches without understanding your specific regulatory situation. Virtual Auditor provides practitioner-grade expertise: every engagement is handled by qualified professionals (FCA, ACS, CFE, IBBI RV) who understand the regulatory nuances, anticipate complications, and provide ongoing support beyond the filing.

Frequently Asked Questions

What documents does a foreigner need for GST registration?

Passport copy, Tax Identification Number from home country, authorised signatory details (Indian resident), business address proof in India, and bank account details.

How long is the registration valid?

Valid for the period specified in the application (minimum 1 day, maximum 90 days). Can be extended by filing a fresh application before expiry.

Is advance tax deposit refundable?

Yes. After final return (GSTR-5) is filed and all liabilities are settled, the excess advance deposit is refundable.

Can a foreign company register for GST in India?

Yes. Foreign companies supplying goods/services in India need GST registration. Can register as: (1) Indian subsidiary, (2) through authorised agent/representative, or (3) as non-resident taxable person (for temporary supply).

Does a foreign company need PAN for GST?

Yes. PAN is mandatory for regular GST registration. Foreign companies must first obtain PAN from Indian income tax authorities. For temporary registration: TIN (Tax Identification Number) may suffice.

What is non-resident taxable person registration?

Temporary GST registration for foreign entities making occasional taxable supply in India. Valid for 90 days (extendable). Must deposit estimated tax in advance. No permanent establishment required.

Is GST registration needed for software services from abroad?

If foreign company provides services to Indian businesses: IGST applicable under reverse charge (Indian recipient pays). Foreign company does not need GST registration. If providing to Indian consumers: registration may be needed.

What documents are needed for foreign entity GST?

Passport of authorised person, PAN of Indian entity/representative, authorisation letter, address proof of Indian business place, bank account details of Indian bank, and digital signature of authorised signatory.

Do I need GST registration for my business model, and what will the complete process cost?

Registration is needed when your aggregate turnover crosses the threshold, generally ₹40 lakh for suppliers of goods and ₹20 lakh for suppliers of services, with lower limits in some special-category states. Some businesses must register whatever their turnover (section 24 of the CGST Act), for example most inter-state suppliers of goods, many sellers through e-commerce operators, casual and non-resident taxable persons, and persons liable under reverse charge. The government charges no fee for GST registration. The complete cost is our professional fee, quoted before we start, plus your own time to provide PAN, Aadhaar authentication, proof of the place of business and bank details. After registration you must file returns from the effective date, even when there are no sales.

Strategic Business & Compliance Insights