Form REG-09
The application covers the business, the period of supplies, the nature of the goods or services, and the authorised representative.
GST registration for foreigners · NRTP and OIDAR
Selling into India from abroad? Know which GST registration you need.
Foreign businesses sit in two different GST categories: non-resident taxable persons who trade in India temporarily, and OIDAR providers who sell online services to Indian customers. The routes, forms and tax mechanics differ, so this guide separates them and explains what each one asks for.
Last reviewed 17 October 2026 · Independent guidance, not a government service
01 / Start here
Who must register, and under which category
Whether a foreign business needs GST registration depends on what it supplies and to whom. Physical trade through a temporary presence is one question. Online services to Indian consumers are another. Mixing them up leads to the wrong form and wrong advance tax, so work out your category first.
| Category | Typical activity | Registration route |
|---|---|---|
| Non-resident taxable person | Trade fairs, exhibitions or one-off supplies from India without a fixed base. | Section 24 registration, Form REG-09, with advance tax. |
| OIDAR service provider | Online apps, content, software or cloud services to unregistered Indian users. | Simplified OIDAR registration, IGST collected on supplies. |
| Foreign company with a presence | A branch, office or subsidiary in India. | Ordinary registration as a regular taxpayer. |
02 / Non-resident taxable persons
Registering as a non-resident taxable person
A non-resident taxable person has no fixed place of business in India and makes occasional taxable supplies. The registration is time-bound and covers those supplies. It is granted for an initial period, generally 90 days, and needs an advance deposit of estimated tax before it takes effect.
Advance tax
Deposit the estimated liability for the period. Any excess is refundable after the final return, so an accurate estimate saves cash.
Validity and extension
The registration is generally for 90 days. If you need longer, apply for an extension before it expires.
Returns for the period
File returns for each tax period during the registration and a final return when the activity ends.
Do not let it lapse.
If supplies continue after the registration expires, you have an unregistered supply problem. Track the expiry date from the day the registration is granted.
03 / OIDAR providers
Registering as an OIDAR service provider
Foreign providers of online services to Indian recipients who are not registered taxable persons must register and charge IGST. These services include online content, software, apps, digital platforms and cloud services. The registration process is simplified compared with a full registration.
- Identify the recipients. The obligation turns on whether the Indian customer is registered or unregistered for GST.
- Collect and pay IGST. Tax is collected on the supply and paid through the portal in the prescribed return.
- Check the input credit position. OIDAR providers generally cannot claim ITC on the services they supply, so the cost is not recovered through credit.
- Keep the records of place of supply. Evidence of the Indian customer's location supports the tax treatment.
04 / Applying
How to apply, step by step
- 01
Confirm your category
Decide whether you are a non-resident taxable person, an OIDAR provider or a foreign company with an Indian presence. The form depends on it.
- 02
Gather foreign documents
Assemble the company registration, authorisation, signatory identity documents and the address abroad. Get the documents attested or apostilled if the portal asks.
- 03
Name the authorised signatory
Choose the person who will file and pay, and confirm their identity and contact details.
- 04
Calculate the advance tax
Estimate your Indian turnover for the period and the tax on it, then deposit the amount required before the registration is granted.
- 05
File and sign
Submit the application, verify it and sign it with the signatory's credentials as the portal requires.
- 06
Track and keep the approval
Save the registration certificate and the order. Diarise the expiry date and any extension deadline.
05 / After registration
Keeping compliant once you are registered
Registration is the start, not the end. Returns, payments and records follow, and missing them is the most common route to a notice.
File on time
Each period's return is due on its own date. A missed return can block your next steps, so calendar them from day one.
Reconcile your books
Keep Indian invoices, payments and tax paid in one ledger that ties to your returns.
Plan the exit
When Indian supplies end, file the final return and apply to cancel the registration. Settle any balance or claim any refund.
Watch for notices
Notices arrive on the portal. Check it regularly, because a missed reply date causes most of the trouble.
Questions people ask
Frequently asked questions
Does a foreign company need GST registration in India?
It depends on what it does. A foreign business making taxable supplies of goods or services in India, without a fixed place of business here, generally must register as a non-resident taxable person under Section 24 of the CGST Act. A foreign provider of online services to Indian consumers may instead need registration as an OIDAR provider. Check which category fits your supplies before you apply.
What is a non-resident taxable person?
It is a person who occasionally makes taxable supplies in India, has no fixed place of business or residence in India, and is registered only for a temporary period. Trade fairs, exhibitions and one-off projects are typical examples. The registration covers the period of those supplies, not a permanent operation.
Which form is used to register a non-resident taxable person?
The application is Form REG-09 on the GST portal. It requires your business details, the nature of the supplies, the period, the principal and additional place of business if any, the authorised representative and the advance tax deposit. Have the foreign registration documents and the authorised signatory's identity proof ready.
What is the advance tax, and how much is needed?
You must deposit an estimated GST liability for the registration period before the registration is granted. The amount depends on your expected turnover in India for that period. Any excess is refundable after you file your final return, so estimate carefully rather than over-deposit.
How long is the registration valid?
A non-resident registration is generally granted for 90 days from the effective date. If you need more time, you can apply for an extension before it expires, in the form the portal provides for extensions. Do not let the registration lapse while supplies are still being made.
What documents are needed from a foreign company?
Typically: a certificate of incorporation or registration from the home country, a passport or identity document of the authorised signatory, a copy of the board resolution or authority, the address of the place of business abroad, and proof of the Indian contact or representative. Documents may need apostille or notarisation, so confirm the current requirements before you apply.
Who is an authorised signatory for a foreign company?
The authorised signatory is the person who signs and files for the non-resident business in India. They must be identified with their passport and contact details, and their authority should be supported by a document such as a board resolution. They are responsible for the filings and the payments.
What is an OIDAR service provider?
OIDAR stands for online information and database access or retrieval. A foreign provider of such services, such as online content, software, apps or cloud services, to recipients in India who are not registered taxable persons must usually register and collect IGST on those supplies. The registration is generally a simplified process.
Do I need a GST registration if I only sell online to Indian consumers?
If your supplies are OIDAR services to unregistered persons in India, yes, registration is generally required and IGST must be collected. If you sell physical goods, the rules differ, and the point of supply and import rules apply. Take advice on the specific model before you start selling.
Can a foreign business claim input tax credit?
A non-resident taxable person can claim input tax credit on purchases used for taxable supplies in India, subject to the normal conditions. An OIDAR provider generally cannot claim ITC on the services it supplies, because the rules are different. Check the rules for your category.
What happens after the registration ends?
You must file returns for the period and pay the tax due, and file a final return. Once supplies stop, apply for cancellation of the registration, and settle any balance or claim a refund of the advance tax if it is due. Keep the filed returns as a record.
Is this page an official service?
No. GSTVibe is an independent guide and is not affiliated with GSTN or the tax department. We do not file applications or access your account. Confirm the current forms, documents and timelines on the GST portal and CBIC website before you apply.
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This guide is informational and is not legal or tax advice. GST rules, forms and portal steps change. Confirm the current position on the official GST portal (gst.gov.in) and CBIC sources, and speak to a qualified adviser about your own facts. GSTVibe is not affiliated with GSTN or the tax department.