Non-Resident GST Registration
Prepare Form GST REG-09 and identity/business records: Mandatory under Section 24 of the CGST Act for non-residents supplying goods or digital services in the Indian market.
Plan the application and advance tax deposit from estimated liability: Assigned Indian resident representative support, advance tax deposit facilitation, and complete documentation clearance.
Validity is up to 90 days; an extension may be available on application: Ensure seamless cross-border supply chain operations without regulatory delays or tax blockage.
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Plan for Non-Resident GST Registration
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Non-Resident GST Registration
Register your eligible overseas business or foreign individual as a Non-Resident Taxable Person (NRTP) in India. TaxQue assists with eligibility checks, foreign-document review, Indian authorised-signatory documentation, advance GST deposit calculation and Form GST REG-09 filing. Covers one registration application; advance tax, signatory appointment and GST returns are extra.
WHAT'S INCLUDED
5 benefits- ✓NRTP eligibility, supply type & registration route verification
- ✓Foreign passport or entity documents and Indian signatory review
- ✓Estimated GST liability assessment & advance deposit guidance
- ✓Form GST REG-09 preparation, document upload & portal filing
- ✓Application acknowledgement, one routine clarification & GSTIN status guidance
Non-Resident Taxable Person GST Registration Support
Making temporary taxable supplies in India as a non-resident? TaxQue helps assess whether the non-resident taxable person registration route fits your activity and organise the application information. Share the proposed supplies, Indian locations and business dates before selecting the service.
Overseas digital services and other cross-border models can have a different registration treatment. Confirm the applicant route, authorised-person requirements, estimated tax deposit and application scope before proceeding. Registration validity, extensions, returns and any balance refund require the applicable conditions to be checked separately.
What is Non-Resident GST Registration?
A non-resident taxable person (NRTP) is generally a person who occasionally undertakes transactions involving the supply of goods or services in India, as principal, agent or otherwise, without a fixed place of business or residence in India. A person making taxable supplies in India may need separate registration before starting business. The application is made electronically in Form GST REG-09 at least five days before commencement. The applicant obtains a temporary reference to deposit estimated tax in advance. Registration is generally valid for the period requested or 90 days, whichever is earlier; eligible extension may be requested before expiry.
Identify the cross-border supply model: Distinguish temporary supplies in India from overseas digital services and other specialised GST routes.
Plan before business starts: Review the proposed activity dates, application timing and any advance estimated-tax requirements.
Account for post-registration work: Returns, extensions and refund eligibility are distinct from obtaining the registration and must be agreed separately.
Verify the route, deposit and due dates before filing
Eligibility, advance deposit, validity, return deadlines and refunds depend on the applicant’s facts and current CGST law and GST Portal instructions. Confirm the latest official requirements before submission; TaxQue can assist with preparation but cannot guarantee registration or an authority decision.
How to Get Started
Step 01
Confirm non-resident status and supply
Check the applicant’s non-resident status, taxable supplies in India, place of business/representative and planned activity dates.
- 1Confirm a regular NRTP registration (not casual taxpayer/UIN), correct Indian jurisdiction and application deadline at least 5 days before commencement.
- 2Estimate taxable turnover and tax for the requested registration period.
Step 02
Prepare REG-09 and advance deposit
Prepare FORM GST REG-09 and supporting identity, entity, representative and address records.
- 1Generate the portal temporary reference number and deposit estimated tax in advance through the GST Portal.
- 2Client reviews facts, signs authorisations and confirms the deposit amount before submission.
Step 03
Obtain and maintain registration
Submit after deposit and complete the applicable portal/official verification.
- 1Download the certificate and confirm GSTIN, effective date and validity end date.
- 2File required returns, monitor any extension request and reconcile/refund any eligible balance after final compliance.
Documents Required for Non-Resident GST Registration
The GST Portal’s FORM GST REG-09 flow is for non-resident taxable applicants. Requirements can differ by applicant and verification route; upload the current portal checklist and keep identity, entity, Indian representative and proposed supply records ready.
| Information group | Examples | Preparation note |
|---|---|---|
| Applicant identity | Passport or other prescribed identity document, photograph, foreign address and contact details. | Use clear, valid documents and transliteration matching the application. |
| Foreign entity details | Incorporation/registration proof, tax identification and authorisation for a company/entity, where applicable. | Documents and certifications depend on entity type and portal instructions. |
| Indian authorised representative | PAN, identity/contact details, authorisation and GST/Indian address information for the representative as required. | Confirm representative consent and portal verification requirements. |
| Proposed supplies and activity period | Description of taxable supplies in India, place of business, estimated turnover/tax and requested registration validity. | State the actual planned commencement and end dates accurately. |
| Advance deposit and portal reference | Temporary reference number, challan/payment evidence for estimated tax deposit and any portal acknowledgement. | Acknowledgement follows deposit; retain the certificate and GSTIN once issued. |
Non-Resident GST Registration: Deadlines and Validity
Apply at least 5 days before commencing business. At application, deposit estimated tax for the requested period. Registration is valid for the period requested or 90 days from the effective date, whichever is earlier; the proper officer may extend by up to a further 90 days on request before expiry. Confirm the approved period and GSTR-5 due dates on the portal.
| Milestone | What determines it | Important note |
|---|---|---|
| Initial application | At least 5 days before commencement of business. | Required for casual and non-resident taxable persons; submit REG-09. |
| Advance estimated tax | Deposit estimated tax for the requested registration period through the portal’s temporary reference number flow. | Deposit amount is case-specific; the application acknowledgement follows the advance deposit. |
| Registration validity | Period requested or 90 days from effective date, whichever is earlier. | A further extension up to 90 days may be requested before current validity ends. |
| GSTR-5 return | Generally monthly by the 13th of the following month, or within 7 days after registration expires, whichever is earlier. | Confirm period and current portal due date; file final return even if business ends. |
| TaxQue preparation | Starts after complete records, estimated-tax calculation and client approval. | Portal processing time and extension approval are not guaranteed. |
Non-Resident Taxable Person: Eligibility and Scope
A non-resident taxable person (NRTP) is generally a person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal, agent or in any other capacity, but has no fixed place of business or residence in India. If making taxable supplies in India, obtain the separate registration before business begins, subject to statutory exclusions and current law. UIN-only persons, casual taxable persons and other categories follow different routes.
Why Choose Non-Resident GST Registration
Get guided support for assessing the non-resident taxable person route, preparing the GST Portal application, estimating the advance tax deposit and managing post-registration filings. Final eligibility, tax liability and deadlines depend on the facts and current law.
Clear applicability review
We review the proposed Indian supplies, applicant status, place of business and any relevant registration exception before recommending the filing route.
Application prepared with document checks
We organise identity, foreign entity, Indian representative and supply details, flag gaps, and present the application for client approval before submission.
Registration and compliance follow-through
We help track the temporary reference, advance tax deposit, certificate validity, GSTR-5 obligations and any extension or refund steps shown by the portal.
Who Must Register as a Non-Resident Taxable Person
A person without a fixed place of business or residence in India who occasionally makes taxable supplies here may need separate NRTP registration before commencing business. Confirm the applicant category, supply type and any statutory exception using the latest CGST law and GST Portal instructions.
1Check these conditions before applying
- The applicant is a non-resident taxable person under the CGST Act definition and has no fixed place of business or residence in India.
- The applicant proposes taxable supplies in India and should obtain registration before commencing those supplies, unless a specific statutory exclusion applies.
- NRTP registration is separate from regular taxpayer registration; a casual taxable person, foreign company with a fixed place of business, or UIN applicant may follow a different route.
What to Expect from Foreigner GST Registration Support
The application is assessed against the non-resident taxable person rules. This comparison explains the support steps and the records you can review; statutory approval, tax treatment and portal timelines remain with the competent authority and current GST system.
| Service element | TaxQue process | What the client can verify |
|---|---|---|
| Applicability | Review applicant status, proposed taxable supplies and relevant exception. | A written scope and checklist tied to your facts. |
| Application | Prepare REG-09 details and estimate the advance deposit using client-approved information. | Draft application, supporting records and deposit assumptions for approval. |
| After registration | Track certificate validity, GSTR-5 and extension or refund actions if applicable. | Portal acknowledgement, certificate details and a dated follow-up list. |
| Status follow-up | Queries and next steps are explained with the relevant deadline | Authority-controlled outcome |
Key Features of Non-Resident GST Registration
Focused assistance for the separate NRTP registration route, based on the GST Portal application, advance deposit and subsequent return requirements.
NRTP route and timing check
Check whether the applicant fits the non-resident taxable person category and plan submission at least five days before business commencement.
REG-09 and advance deposit coordination
Prepare application information and coordinate the temporary reference number and estimated tax deposit using client-approved figures.
Validity, GSTR-5 and follow-up
Record the approved validity period, monitor the applicable GSTR-5 due date and identify extension or refund steps when relevant.
Frequently Asked Questions
Quick answers about Non-Resident GST Registration
Non-Resident Taxable Person (NRTP) GST registration is mandatory under Section 24(v) of the CGST Act for foreign individuals, overseas companies, or foreign exhibitors who do not have a fixed place of business in India but supply goods or services in Indian territory. Our international tax team handles the complete setup.
An NRTP GST registration is granted for a temporary period of up to 90 days (or the duration requested in the application, whichever is shorter). If your commercial project or exhibition in India extends, our team can apply for an official extension of up to an additional 90 days under Section 27(1).
Under Indian GST law, every foreign entity applying for NRTP GST must appoint a resident Indian citizen with a valid PAN as their Authorized Signatory. This person is legally empowered to sign e-applications and coordinate with tax authorities. TaxQue provides full advisory on drafting and attesting the required Board Resolution and Power of Attorney.
Before the tax officer approves Form GST REG-09, the foreign applicant must pay an estimated net tax liability into the electronic cash ledger in advance. Our Chartered Accountants accurately calculate your expected sales, deduct permissible input taxes, and generate the advance payment challan to prevent excess tax lock-in.
Yes. The foreign company must submit its Certificate of Incorporation, Tax Identification Number (TIN) issued by its home government, and the authorized director's passport. All foreign documents must be notarized or apostilled in the home country (or attested by the Indian Embassy/Consulate).
What Our Clients Say
Real experiences from 500+ businesses and individuals who trust TaxQue across India.
Ramesh Agarwal
1y ago
Excellent GST Service
TaxQue handled our entire GST compliance smoothly. The team was responsive and very professional. Absolutely recommend to any business owner!
Priya Sharma
2y ago
Hassle-free ITR Filing
Filing ITR used to be stressful. TaxQue made it effortless. Fast, accurate, and very affordable. I have been using their service for 3 years now.
Vikram Mehta
2y ago
Company Registered in 5 Days!
Best CA team I've ever worked with. Company registration was done in just 5 days. The process was smooth and they kept me updated at every step.