GST Registration for Foreigners

A non-resident taxable person is any person who occasionally undertakes transactions involving supply of goods or services in India but has no fixed place of business or residence in India. This includes foreign companies, individuals, and entities making taxable supplies in India.

Yes, foreign companies providing OIDAR (Online Information and Database Access or Retrieval) services to Indian consumers must register for GST under the simplified registration scheme. Other foreign service providers may need to register depending on the place of supply rules and reverse charge mechanisms.

Non-residents apply through Form GST REG-09 on the GST portal, appoint an authorized representative in India, submit passport and business registration documents from their home country, and obtain a temporary GSTIN valid for 90 days or the period of business activity.

Non-resident GST registration is valid for the period specified in the application or 90 days, whichever is earlier. It can be extended by submitting Form GST REG-11 before expiry. The registration is temporary and specific to the transaction or event.

Yes, foreign companies with a fixed establishment in India or those required to register as normal taxpayers can obtain regular GST registration. They must comply with all regular compliance requirements including monthly returns and maintenance of place of business in India.

Non-resident taxpayers must file GSTR-5 by the 20th of the following month, pay tax on outward supplies, claim refund of input tax credit (if eligible), and comply with all provisions applicable to their transactions. They cannot opt for composition scheme.

Yes, non-resident taxpayers must furnish a bank guarantee as security equal to the estimated tax liability. The bank guarantee is released after the taxpayer files the final return and pays all tax dues. This ensures compliance and tax payment.

Non-resident taxpayers can claim input tax credit on goods or services imported for making taxable supplies, subject to conditions. However, they cannot claim credit for taxes paid on inward supplies of services from India unless specific conditions are met.

The OIDAR scheme is a simplified registration for foreign service providers of electronic services (cloud services, streaming, e-books, software, etc.) to Indian consumers without physical presence. Registration is mandatory regardless of turnover threshold.

Foreign companies must appoint an authorized signatory who is a resident in India with a valid PAN. This person handles compliance, filing returns, and communication with tax authorities. A power of attorney or board resolution authorizing the representative is required.