GST Registration for Non-Resident Taxable Person in India

Foreign businesses come to India for narrow, high-value engagements - a German machine tool company installing equipment at a Pune client, a Japanese exhibitor at Auto Expo Greater Noida, a Korean construction firm executing a 120 day project, a UK fashion brand running a Mumbai pop-up, a US event production company managing a corporate summit in Bengaluru. Each of these activities creates a Section 24(v) compulsory GST registration trigger as a Non-Resident Taxable Person under Section 27 of the CGST Act, 2017.

The NRTP route is materially different from the Casual Taxable Person route used by Indian residents. The application form is Form GST REG-09 (not REG-01), accompanied by a self-attested passport copy and foreign Tax Identification Number or PAN. An Indian authorised signatory with a valid PAN must accept the mandate. The return is Form GSTR-5 (not GSTR-1 plus GSTR-3B) and Input Tax Credit is sharply restricted - allowed only on goods imported into India and denied on every local procurement and import of services.

Content is reviewed quarterly for accuracy.

NRTP registration is the prescribed route for any foreign person making a taxable supply in India for a defined, temporary engagement.

Who Must Register as an NRTP

• Foreign exhibitors at IITF, Auto Expo, Aero India, India Mobile Congress and other trade fairs in India
• Foreign equipment installers and field service engineers commissioning machinery at Indian client sites
• Foreign construction, engineering, EPC contractors executing a temporary project in India
• Foreign event production and management companies handling India-leg corporate events, concerts or summits
• Foreign artists and entertainment troupes performing in India on a tour
• Foreign sports federations, leagues and broadcasters with India-leg fixtures
• Foreign training, certification and assessment firms running residential programmes in India
• Foreign fashion and consumer brands running pop-up stores and brand activations in India

Section 24(v) Compulsory Registration

Section 24(v) makes registration as a Non-Resident Taxable Person compulsory regardless of the threshold limits in Section 22 (Rs 20 lakh services or Rs 40 lakh goods). A single supply of Rs 1,00,000 of taxable services in India by a foreign person triggers NRTP registration. There is no de minimis threshold.

Pre-Conditions to Apply

• Apply at least 5 days before commencement of business under the first proviso to Section 25(1) read with Rule 13(1)
• Identify and onboard an Indian authorised signatory - resident of India, holding a valid PAN, willing to sign the Letter of Authorisation
• Self-attested copy of valid passport of the NRTP applicant (or its authorised representative)
• Foreign Tax Identification Number or unique identification number from the home country, or PAN if available, for incorporated foreign entities
• Estimate the tax liability for the registration period and arrange the advance tax under Section 27(2)
• Make taxable supplies only after receiving the registration certificate (Section 27(1))

Critical Distinction: NRTP vs OIDAR

Foreign companies providing Online Information and Database Access or Retrieval (OIDAR) services - SaaS subscriptions, streaming, app stores, digital advertising platforms - to non-taxable persons in India follow a separate route. They register through Form GST REG-10 (not REG-09), file Form GSTR-5A (not GSTR-5), do not require a physical India presence at all, and have no advance tax obligation. The NRTP route is for foreign persons with physical operations in India; the OIDAR route is for digital-only foreign suppliers. Choosing the wrong route delays registration and triggers compliance disputes.

Documents are uploaded on the GST common portal in PDF or JPEG. The Indian authorised signatory's KYC is mandatory.

Identity Documents of the Foreign Applicant

• Self-attested copy of valid passport of the individual NRTP, or the authorised representative for an entity
• Valid India visa or business visa endorsement (where the representative is travelling)
• Foreign Tax Identification Number or unique identification number certificate (for incorporated foreign entities)
• PAN, if obtained in India (preferred but not mandatory under the Rule 13(1) proviso)
• Certificate of incorporation, charter or equivalent from the home country (apostilled or attested)

Indian Authorised Signatory KYC

• PAN of the Indian signatory
• Aadhaar of the Indian signatory
• Photograph of the Indian signatory
• Letter of Authorisation or board resolution from the foreign entity appointing the Indian signatory
• Acceptance of authorisation by the signatory

Principal Place of Business in India

• Rent agreement and NOC plus electricity bill, OR event venue allotment letter, OR exhibition stall booking, OR project site allotment
• Photograph of the premises with name board

Bank and Financial

• Indian bank account proof (cancelled cheque, bank statement or passbook copy)
• Advance tax working with estimated taxable supply and net liability under Section 27(2)
• Foreign bank wire receipt or NEFT challan for the advance tax payment

All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.

Professional service charges for drafting, filing, and representation are separate from the statutory fees. The exact fee depends on the complexity of the case, disputed amount, and number of hearings required. Contact us for a detailed quote.

Get a free Non-Resident Taxable Person Registration consultation - Call +91 945 945 6700 or WhatsApp us. No-obligation assessment.

10,000+ Businesses | 4.9 Google Rating | 50,000+ Documents Processed | 15+ Years

Trusted by Hyundai, Asian Paints, Bridgestone and 10,000+ other businesses across India, including cross-border arms of foreign multinationals.

In FY 2025-26, Patron Accounting filed 36 Non-Resident Taxable Person registrations for foreign exhibitors at Auto Expo and IITF, foreign EPC contractors on infrastructure projects, foreign event production firms, and foreign training and assessment companies. 100 percent received the Form GST REG-06 certificate within 10 working days of REG-09 submission, with an average advance tax refund recovery via Form RFD-01 of 58 days from final GSTR-5 to bank credit.

With offices in Pune, Mumbai, Delhi and Gurugram, Patron Accounting serves businesses across India both in-person and remotely - including cross-border clients across the United States, Europe, Japan, South Korea and the GCC. See our GST registration support in Mumbai for local coordination.

NRTP filings often connect with other GST and corporate registrations. Patron also handles:

• GST Services - the complete GST services hub covering registration, returns, ITC, refunds, notices and audits.
• GST Registration - the standard route for Indian entities.
• GST Returns for OIDAR - the Form REG-10 plus GSTR-5A digital-only route.
• GST Refund - applications under Section 54 and Section 27(3).

We also handle GST Registration for the Casual Taxable Person (the Indian sister route under Section 2(20)), GST Registration Amendment via Form REG-14, and GST Registration Cancellation via Form REG-16 plus GSTR-10, as part of the same registration lifecycle.

Governing Act and Rules: Central Goods and Services Tax Act, 2017 read with the Central Goods and Services Tax Rules, 2017 and the corresponding State or Union Territory GST Acts and Rules. The Integrated Goods and Services Tax Act, 2017 applies to inter-State supplies and imports.

Penalty exposure: making taxable supplies in India as a Non-Resident Taxable Person without registration in Form GST REG-09 violates Section 25(1) and exposes the foreign supplier to a general penalty under Section 122 of up to Rs 10,000 or an amount equal to the tax evaded, whichever is higher. The Indian customer also faces ITC denial under Section 16(2). Late filing of GSTR-5 attracts late fee under Section 47 of Rs 100 per day under CGST plus Rs 100 per day under SGST or UTGST, subject to a maximum of Rs 5,000 (Rs 20 per day for nil returns), plus interest at 18 percent per annum under Section 50 on any unpaid tax. The Indian authorised signatory is jointly liable for the foreign person's GST compliance to the extent of the mandate.

Authoritative references: the GST common portal, Rule 13 of the CGST Rules, 2017 (CBIC Tax Information), and India Code (CGST Act, 2017 Section 27).

The first proviso to Section 25(1) of the CGST Act, 2017 read with Rule 13(1) requires NRTP application at least 5 days before commencement of business. Foreign document attestation, signatory onboarding and the advance tax challan can take 7 to 14 days end to end.

Plan filing 15 working days before the India engagement starts. Making any taxable supply without the Form REG-06 certificate exposes the foreign person to a Section 122 penalty plus customer ITC denial under Section 16(2).

The 90 day validity clock is firm; the Form REG-11 extension must be filed before expiry, never after.

GST Registration for a Non-Resident Taxable Person under Section 27 of the CGST Act, 2017 read with Rule 13 of the CGST Rules, 2017 is the prescribed route for foreign businesses physically operating in India temporarily. The registration uses Form GST REG-09 with a self-attested passport, foreign Tax Identification Number or PAN, an Indian authorised signatory holding a valid PAN, and advance tax under Section 27(2). The certificate is valid 90 days, extendable to 180.

Monthly GSTR-5 is filed by the 13th, ITC is restricted to goods imported into India, and the excess advance tax can be recovered through Form GST RFD-01. The NRTP route is distinct from the OIDAR route used by digital-only foreign suppliers, and from the Casual Taxable Person route used by Indian residents.

Patron Accounting LLP, a CA and CS led firm with 15+ years of experience across Pune, Mumbai, Delhi and Gurugram, manages every component of the NRTP engagement. Compare the digital-only GST Returns for OIDAR route, set up domestic operations with standard GST Registration, and recover excess deposits through our GST Refund support.