GST for Foreigners · Panaji, Goa
GST compliance for foreign persons and companies in India — non-resident taxable person (NRTP) registration, OIDAR provider registration, security deposit, advance tax, and return filing by qualified CAs in Goa.
Overview
Foreign persons or entities that supply goods or services in India but have no fixed establishment in the country must register as Non-Resident Taxable Persons (NRTP) under Section 24 of the CGST Act — regardless of turnover. Registration must be obtained at least 5 days before the first taxable supply, and the NRTP must deposit an advance tax equal to the estimated GST liability for the period of registration. The NRTP registration is valid for 90 days and can be extended.
A separate category applies to foreign companies providing Online Information and Database Access or Retrieval (OIDAR) services to non-business recipients in India — such as streaming platforms, cloud software providers, and online marketplaces. OIDAR providers must register and pay IGST on every supply to Indian consumers regardless of any threshold. Our OIDAR page covers this in detail, and our GST registration services handle all foreign registrations.
What we cover
NRTP, OIDAR, and foreign company GST registration — from application to return filing.
Talk to our CA →Registering a foreign person or entity supplying goods or services in India temporarily — applying at least 5 days before first supply, computing advance tax deposit, and managing the 90-day registration validity.
Computing and depositing the estimated IGST liability for the registration period as advance tax in the electronic cash ledger — a mandatory condition for NRTP registration approval.
Preparing and filing GSTR-5 (non-resident taxpayer return) within 20 days after the end of each calendar month or within 7 days after the expiry of registration — whichever is earlier.
Registering foreign providers of OIDAR services — digital content, cloud services, online learning platforms — to Indian non-business recipients, with the IGST collected from Indian consumers.
Advising foreign companies with a fixed place of business (liaison office, project office, branch, or subsidiary) in India on their GST registration obligations and return filing requirements.
Filing extensions for NRTP registration beyond the initial 90 days when the supply period is longer, and managing the final return and refund of excess advance tax deposited on closure.
NRTP registration — key facts
NRTP must apply for registration at least 5 days before the first taxable supply in India — not after supplies begin.
NRTP registration is valid for 90 days (extendable by a further 90 days) — not an ongoing registration like a resident taxpayer.
NRTPs must deposit estimated IGST as advance in the electronic cash ledger at the time of registration — a pre-condition for approval.
NRTPs file GSTR-5 within 20 days after month-end — a simplified return showing inward and outward supplies and tax paid.
Frequently asked questions
An NRTP is a person who occasionally undertakes taxable supply of goods or services in India but has no fixed place of business in India. Foreign companies exhibiting at trade fairs, providing consulting services on short-term projects, or supplying goods at events in India are typical NRTPs. They must register separately for each visit/project and maintain no permanent GST registration in India.
At the time of filing the NRTP registration application, the person must deposit an advance equal to the estimated GST liability for the period of registration in the electronic cash ledger. This is computed as the expected value of taxable supplies during the registration period multiplied by the applicable IGST rate. If actual liability is lower, the excess is refunded; if higher, additional payment must be made before the final return.
An NRTP must file Form GSTR-5 (non-resident taxpayer return) within 20 days after the end of each calendar month or within 7 days after the expiry of the registration period, whichever is earlier. GSTR-5 discloses all inward and outward supplies made during the return period. No GSTR-1 or GSTR-3B is required from NRTPs — GSTR-5 is the comprehensive return for this category.
No. A foreign company with a fixed place of business in India — liaison office, project office, branch, or Indian subsidiary — is treated as a regular taxable person and must obtain standard GST registration (not NRTP registration) in the state(s) where the fixed establishment is located. NRTP registration is only for foreign persons with no fixed place of business in India making occasional or temporary supplies.
A foreign company participating in a trade exhibition or fair in India is an NRTP and must register before making any taxable supply. Goods brought into India specifically for the exhibition on a temporary basis may be cleared under customs bond. GST must be paid on goods sold at the exhibition. Goods re-exported without sale do not attract GST. The foreign company must file GSTR-5 after the event.
Yes. An NRTP can claim a refund of excess advance tax deposited (if actual liability is lower) or ITC accumulated (if applicable) after filing GSTR-5. Refund applications are filed in Form RFD-01. The refund process requires the NRTP to have a valid bank account in India or a correspondent bank arrangement. Refunds are typically processed within 60 days of a complete application.
Related services
NRTP registration must happen at least 5 days before your first taxable supply. Our qualified CAs in Panaji, Goa will register you, deposit the advance tax, and handle your GSTR-5 return and final refund.