🧾 What is GST Registration for Foreigners?

Non-Resident Taxable Persons (NRTPs) are foreign entities or individuals who undertake occasional transactions involving supply of goods or services in India without a fixed place of business in India.

Such persons are required to obtain GST registration before commencing business, valid for 90 days (renewable). This is mandatory under Section 24 of the CGST Act, even for one-time transactions.

✅ Who Needs It?

Entity Type Requirement
Foreign e-commerce sellers Yes
Overseas consultants / freelancers Yes
Foreign exhibitors in India Yes
Foreign event managers Yes
Foreign businesses with Indian clients Yes
NRI service providers Yes

🔍 Key Characteristics

  • Registration is PAN-exempt
  • Requires advance tax deposit
  • Valid for 90 days, extendable
  • Requires an Indian authorized signatory
  • Cannot opt for composition scheme
  • Allowed only interstate taxable supplies

📑 Documents Required

From Foreign Entity/Applicant:

  • Passport (for individuals) or Incorporation Certificate
  • Authorization letter
  • Business registration proof (in home country)
  • Tax identification number (TIN/VAT/etc.)

Indian Authorized Representative:

  • PAN card
  • Aadhaar card
  • Passport-size photo
  • Mobile number and email ID
  • Proof of business address in India (lease or utility)

🛠️ Services Included

  • Eligibility assessment & category classification
  • Appointment of authorized signatory in India
  • Drafting and uploading Form GST REG-09
  • Filing advance tax estimate & deposit
  • Follow-up with GST Officer for clarification
  • Issuance of GSTIN
  • Renewal & compliance reminders

📋 Registration Timeline

Step Task Timeline
1️⃣ Document collection & verification Day 1
2️⃣ Form REG-09 preparation & tax estimate Day 2
3️⃣ Filing of application Day 2–3
4️⃣ GST Officer approval 3–7 Working Days
5️⃣ GSTIN and certificate delivery Final Day

🕐 Total Time: 5–10 Days

📌 Important Notes

  • Advance tax deposit is mandatory based on expected liability
  • The GSTIN will be valid for 90 days (renewable)
  • If supplies exceed the estimate, additional tax must be paid
  • Refund, if any, must be claimed before cancellation

💡 Why Choose SITPakz Solution (SSPL)?

  • ✅ End-to-end service tailored for foreigners & NRIs
  • 🌐 Guidance through WhatsApp/Email — no physical visit required
  • 🧾 Authorized representative support in India
  • ⏱️ Fast turnaround & renewal alerts
  • 📋 Post-registration GST return filing packages available

💬 Frequently Asked Questions (FAQs)

Q. Can a foreign company register for GST without PAN?
➡️ Yes. PAN is not required. Passport or foreign business proof is acceptable.

Q. Is physical presence in India needed?
➡️ No, you can appoint an authorized signatory based in India.

Q. What happens after 90 days?
➡️ You can apply for an extension or surrender GSTIN if activity ends.

Q. Can I claim input credit as NRTP?
➡️ Input tax credit is not usually allowed for NRTPs.