Foreign companies supplying goods or services within India are required to obtain GST registration under the Goods and Services Tax Act, 2017 — regardless of turnover threshold. This applies to non-resident taxable persons, e-commerce operators, and foreign entities with a taxable presence in India. Taxocity offers end-to-end GST registration support for foreign companies, backed by over three decades of compliance expertise and a 4.8/5 trust rating from 5,000+ clients.

• No turnover threshold applies — registration is mandatory before the first taxable supply
• GSTIN must be obtained at least 5 days prior to commencing supply in India
• Non-resident foreign companies must appoint an authorised signatory with a valid Indian PAN

What Is GST Registration for Foreign Companies?

GST registration for foreign companies is the process by which a non-resident entity supplying goods or services in India obtains a Goods and Services Tax Identification Number (GSTIN) from Indian tax authorities. Under the GST Act, 2017, a foreign business making taxable supplies in India is treated as a Non-Resident Taxable Person (NRTP) and must register mandatorily — irrespective of the value of supply.

This category is distinct from a regular taxpayer registration. The registration is typically granted for a specific period (up to 90 days, extendable), and the foreign entity must deposit an advance tax equivalent to its estimated tax liability before registration is activated.

When Is GST Registration Mandatory?

A foreign company must register for GST in India in the following scenarios:

• Supply of goods or services in India: Any foreign entity making taxable supplies on Indian territory — including through exhibitions, events, temporary trade, or digital means — must register before commencing supply.
• Online information and database access or retrieval (OIDAR) services: Foreign companies providing digital services such as cloud software, streaming platforms, online advertising, or downloadable content to Indian consumers (B2C) must register for GST in India under the OIDAR category.
• E-commerce operations: Foreign e-commerce operators facilitating supply of goods or services to Indian buyers must register regardless of turnover.
• Import of services (Reverse Charge Mechanism): While the foreign supplier itself may not need to register in this case, Indian recipients of specified services from foreign companies bear the tax liability under the Reverse Charge Mechanism (RCM).
• Liaison or project offices with taxable activities: Foreign companies with a liaison, branch, or project office in India that undertakes taxable activities must evaluate GST registration requirements.

Key rule: There is no minimum turnover exemption for non-resident taxable persons. The ₹20 lakh (or ₹10 lakh for special category states) threshold that applies to Indian-resident businesses does not apply to foreign companies.

GST Registration Types for Foreign Entities

Category	Who It Applies To	Key Requirement	Registration Validity
Non-Resident Taxable Person (NRTP)	Foreign companies supplying goods/services in India temporarily	Advance tax deposit; Indian authorised signatory with PAN	Up to 90 days (extendable)
OIDAR Service Provider	Foreign companies delivering digital services to Indian B2C consumers	Simplified registration; no physical presence needed	Ongoing (annual renewal)
Regular Taxpayer (Indian subsidiary/branch)	Foreign companies with a registered Indian entity	Standard GST registration through Indian entity	Ongoing
E-Commerce Operator	Foreign platforms facilitating supply in India	Mandatory registration; no threshold	Ongoing

What Are OIDAR Services Under GST?

Online Information and Database Access or Retrieval (OIDAR) services are digital services delivered over the internet with minimal human intervention. As of July 2026, this is one of the most common GST registration triggers for foreign companies operating in India. These include SaaS platforms, streaming services, digital advertising, online gaming, cloud storage, and e-learning platforms.

Foreign OIDAR service providers supplying to non-GST registered Indian consumers (B2C) must register and pay GST at the applicable rate (typically 18%). When supplying to GST-registered Indian businesses (B2B), the Indian recipient pays tax under the Reverse Charge Mechanism — meaning the foreign supplier need not register in that specific case.

For a deeper understanding of how TDS and GST interact for SaaS payments from India to foreign companies, see TDS on SaaS Payments to Foreign Companies.

Documents Required for GST Registration

For a Non-Resident Taxable Person registering under GST, the following documents are typically required:

• PAN card of the authorised signatory (Indian resident) or Tax Identification Number (TIN) of the foreign entity
• Passport and visa copy of the foreign national (if applicable)
• Proof of foreign entity incorporation (Certificate of Incorporation or equivalent)
• Authorisation letter appointing an Indian authorised signatory
• Indian address proof (for the registered office or place of business)
• Bank account details of the foreign company or its Indian representative
• Advance tax payment challan (estimated GST liability for the registration period)

For OIDAR providers, the documentation requirements are simpler — a simplified online registration is available on the GST portal specifically for foreign OIDAR companies.

How to Register for GST as a Foreign Company

Step 1: Determine Your Category

Identify whether you qualify as an NRTP, OIDAR provider, or e-commerce operator. This determines the registration form and process to follow.

Step 2: Appoint an Authorised Signatory in India

Non-resident taxable persons must appoint an Indian-resident authorised representative who holds a valid PAN. This person will be responsible for filing returns and corresponding with GST authorities.

Step 3: Apply on the GST Portal

File Form GST REG-09 (for NRTPs) or the OIDAR registration form on the official GST portal at least 5 days before commencing taxable supplies in India. OIDAR providers use a separate simplified registration pathway.

Step 4: Deposit Advance Tax

NRTPs must deposit an advance equivalent to their estimated GST liability for the registration period. This is a mandatory pre-condition for activation of the GSTIN.

Step 5: Receive GSTIN and Commence Filing

Once registration is approved, you will receive your GSTIN. From this point, you must file GST returns (GSTR-5 for NRTPs; GSTR-5A for OIDAR providers) on a monthly basis and within 7 days of the expiry of registration, if applicable.

GST Return Filing Obligations

Entity Type	Applicable Return	Filing Frequency	Due Date
Non-Resident Taxable Person (NRTP)	GSTR-5	Monthly	20th of the following month (or within 7 days of registration expiry)
OIDAR Service Provider	GSTR-5A	Monthly	20th of the following month
Indian subsidiary of foreign company	GSTR-1, GSTR-3B, GSTR-9	Monthly / Annual	11th / 20th of following month; 31st December annually

Non-compliance or delay in filing attracts late fees and interest at 18% per annum on outstanding tax liability. For ongoing GST filing support, see Taxocity's GST Filing services.

What Is the Reverse Charge Mechanism for Foreign Supplies?

Under the Reverse Charge Mechanism (RCM), when an Indian GST-registered business imports services from a foreign company, the tax liability shifts to the Indian recipient — not the foreign supplier. This means the foreign company does not need to register for GST solely on account of B2B service exports into India covered by RCM.

However, if the foreign company also supplies to unregistered Indian consumers (B2C), RCM does not apply, and direct GST registration becomes mandatory for those supplies. Understanding this distinction is critical for foreign companies structuring their India market entry.

For clarity on how Indian consultants working for foreign companies are treated under GST, refer to GST and Income Tax for Indian consultants serving foreign clients.

Consequences of Not Registering for GST

Failure to obtain GST registration when required exposes a foreign company to significant penalties under Indian law:

• Penalty for non-registration: 10% of the tax due (minimum ₹10,000) or, in cases of deliberate evasion, 100% of the tax amount.
• Interest on unpaid tax: 18% per annum from the date the tax was due.
• Prosecution: In cases of deliberate tax evasion, criminal prosecution under the GST Act is possible.
• Blocked Input Tax Credit: Indian business partners cannot claim Input Tax Credit (ITC) if the foreign supplier was supposed to be registered but was not.

Does a Foreign Company Need a PAN for GST Registration?

Yes — in most cases. Indian PAN (Permanent Account Number) is a prerequisite for GST registration on the portal. For foreign companies that do not yet have an Indian PAN, obtaining one is the first step. The process involves applying to the Income Tax Department with the company's foreign tax identification documents.

For a step-by-step guide on this prerequisite, see PAN Card for Foreign Companies in India. In the case of OIDAR registration, a simplified registration is available that may not require a full Indian PAN for the foreign entity — though the appointed representative must hold one.

How Taxocity Helps Foreign Companies With GST

Taxocity has supported hundreds of foreign companies, NRIs, and multinational entities with GST registration and ongoing compliance in India. With over three decades of experience and a 100% compliance guarantee, our team of real human experts handles the end-to-end process — from determining your registration category and obtaining PAN, to filing monthly returns and managing correspondence with GST authorities.

Our services for foreign companies include:

• GST category assessment (NRTP, OIDAR, or regular taxpayer)
• Authorised signatory appointment assistance
• Complete documentation preparation and portal filing
• Advance tax calculation and deposit guidance
• Monthly GSTR-5 / GSTR-5A return filing
• Liaison with GST authorities for queries and notices

We also assist with related registrations such as Import Export Code (IEC) for companies dealing in goods, and Startup India Registration for eligible entities.

Key Takeaways

1. Foreign companies supplying taxable goods or services in India must register for GST — there is no turnover exemption for non-residents.
2. Registration must be obtained at least 5 days before commencing supply, using Form GST REG-09.
3. OIDAR service providers (SaaS, streaming, digital ads) have a separate simplified registration process.
4. NRTPs must deposit advance tax before their GSTIN is activated.
5. B2B supplies to Indian-registered businesses may fall under RCM, exempting the foreign supplier from registration for those specific transactions.
6. Non-registration carries penalties of 10%-100% of tax due, plus 18% annual interest.
7. An Indian authorised signatory with PAN is mandatory for the NRTP registration process.

Disclaimer

This article is intended for general informational purposes only and does not constitute tax, legal, or professional advice. GST laws and regulations are subject to change. Please consult a qualified tax advisor or compliance professional before making any decisions regarding GST registration or compliance for your specific situation.