Which registration applies
| Point | Non-resident taxable person (NRTP) | OIDAR supplier |
|---|---|---|
| Who | Foreign business supplying goods or services in India occasionally, with no fixed place of business here | Foreign supplier of online information and database access or retrieval services |
| When required | Before making any taxable supply in India | When supplying to unregistered recipients in India — including individuals and government |
| Form | REG-09 | REG-10 |
| Return | GSTR-5 | GSTR-5A |
| Supplies to GST-registered businesses | Tax charged as normal | Taxed under reverse charge in the recipient's hands |
Documents required
- Passport of the foreign individual, or incorporation documents of the foreign business — attested as required.
- Tax identification number in the home country.
- Details of the Indian authorised signatory or representative, with PAN and Aadhaar.
- Bank account details and the estimated value of supplies in India.
- Letter of authorisation for the Indian representative.
The process
Confirm which scheme
Occasional supplies in India, or online services to Indian customers.
Appoint the Indian representative
An authorised signatory resident in India, with a PAN.
Apply
REG-09 for an NRTP at least five days before starting, with the advance tax deposit; REG-10 for an OIDAR supplier.
File returns
GSTR-5 or GSTR-5A on time, and extend or close the registration as needed.
Practical notes from our engagements
- Registration applied for after the event started. An NRTP must apply at least five days before making supplies.
- Deposit too low. If actual tax exceeds the deposit, a further deposit and extension are needed. Estimate generously.
- Foreign SaaS ignoring Indian consumers. Since October 2023, OIDAR registration is needed for supplies to any unregistered recipient in India, not just individual consumers.
How we handle GST for foreign businesses
We confirm which registration applies, act as or arrange the Indian authorised signatory, file the application and advance deposit, and handle the returns and closure.
Related services
Frequently asked questions
Does a foreign company need GST registration to sell in India?
If it makes taxable supplies in India without a fixed place of business, it registers as a non-resident taxable person before starting — regardless of turnover.
How long is NRTP registration valid?
For the period applied for or 90 days, whichever is earlier, extendable once by up to 90 days.
Is an advance tax deposit required?
Yes. A non-resident taxable person deposits its estimated tax liability in advance.
What is OIDAR?
Online information and database access or retrieval services — digital services supplied over the internet. Foreign OIDAR suppliers register in REG-10 when supplying to unregistered recipients in India.
Which return does a non-resident file?
GSTR-5 for a non-resident taxable person, and GSTR-5A for an OIDAR supplier.