GST Registration for Foreign Entities
Compliant GST registration for foreign businesses supplying to India. From NRTP to OIDAR — expert handling of cross-border documentation, signatory setup & portal filing.
Overview
Section 24, CGST ActGST Registration for Foreign Entities is mandated under Section 24 of CGST Act, 2017 for non-resident taxable persons, OIDAR service providers, and foreign e-commerce operators supplying to Indian recipients. Unlike domestic registration, foreign entities require special documentation (apostille/consular attestation), Indian authorized signatory with PAN/Aadhaar, and category-specific compliance (GSTR-5/5A/8). Registration enables legal supply to Indian market, input tax credit claims on Indian expenses, and avoidance of 18% IGST withholding by Indian recipients.
All Foreign Categories
NRTP, OIDAR, foreign e-commerce operators, casual taxable persons
Cross-Border Documentation
Apostille/consular attestation guidance for foreign documents
Signatory Setup Support
Indian authorized signatory identification & portal authentication setup
Eligibility Criteria
Non-Resident Taxable Person (NRTP)
Foreign entities occasionally supplying goods/services in India
Validity: 90 days (extendable to 180 days)
OIDAR Service Provider
Online Information & Database Access/Retrieval services to Indian recipients
Validity: Permanent registration with annual renewal
E-Commerce Operator (Foreign)
Foreign e-commerce platforms facilitating supplies to Indian customers
Validity: Permanent registration with TCS compliance
Casual Taxable Person (Foreign)
Foreign businesses with temporary business presence in India
Validity: 90 days (extendable)
Unsure which category applies? Get free business model assessment.
Required Documents
Foreign Incorporation Certificate
Certificate of Incorporation/Registration from home country with apostille/consular attestation
Passport of Authorized Signatory
Indian resident signatory with PAN & Aadhaar for portal authentication
Proof of Business Activity in India
Contracts, invoices, or service agreements demonstrating supply to Indian recipients
Bank Account Proof
Foreign bank statement + Indian bank account details for tax payments/refunds
Address Proof in India
Virtual office agreement, authorized representative address, or branch office proof
Tax Residency Certificate
From home country tax authority for DTAA benefits (if applicable)
Pro tip: Start apostille process early — foreign document attestation can take 2-4 weeks and is mandatory for approval.
Foreign GST Registration Process
~7-15 daysEligibility & Category Assessment
1-2 daysDetermine applicable registration type (NRTP/OIDAR/ECO) based on business model
Document Preparation & Apostille
3-5 daysPrepare foreign documents with apostille/consular attestation as required
Portal Filing with Authorized Signatory
1-2 daysSubmit application on GST portal with Indian authorized signatory details
Approval & GSTIN Issuance
5-10 daysReceive GSTIN certificate; set up compliance calendar for periodic filings
Why Register for GST as Foreign Entity?
Legally access Indian market while optimizing tax compliance and avoiding withholding deductions.
Market Access
Legally supply goods/services to Indian customers without 18% IGST withholding
ITC Claims
Claim input tax credit on Indian expenses (office rent, professional fees, etc.)
Compliance Credibility
GST registration enhances trust with Indian partners, banks & customers
Avoid Penalties
Prevent 100% tax penalty + interest for unregistered supply to India
Frequently Asked Questions
Get Your Foreign GST Registration
Zero hidden fees. Cross-border GST experts. Apostille guidance & signatory setup included.
Free business model assessment included
Download Foreign GST Guide
Get our 16-page handbook: category comparison, apostille checklist & compliance calendar for foreign entities.