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GST Registration for NRIs and Non-Resident Taxable Persons

Two different routes for non-residents doing business in India.
23 September 2026 by
GST Registration for NRIs and Non-Resident Taxable Persons
Gaurav Kumar
Tax, GST & TDSComplete Guide3 min read
The short answer

An NRI who runs a business in India with a place of business registers for GST like any other person, using PAN and an authorised signatory resident in India. A foreign person making occasional supplies in India without a fixed establishment registers as a non-resident taxable person in Form REG-09, deposits advance tax, and gets registration for up to 90 days, extendable.

NRI business in IndiaNormal registration
Occasional foreign supplierREG-09
NRTP validityUp to 90 days, extendable
Advance taxRequired for NRTP

NRI-owned Indian business

Register with PAN, Indian address proof and a resident authorised signatory.

Non-resident taxable person

  1. Apply in REG-09 with passport and business details.
  2. Appoint an Indian authorised signatory.
  3. Deposit estimated tax.
  4. Receive temporary registration.

OIDAR suppliers

Foreign providers of online services to Indian consumers register under a simplified scheme.

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Returns

NRTPs file monthly returns in the prescribed form.

Frequently asked questions

Can an NRI be an authorised signatory?

The authorised signatory for NRTPs must be resident in India.

Is PAN mandatory for NRTP?

NRTPs can register with passport and other documents.

Can foreign exhibitors at trade fairs register?

Yes, as non-resident taxable persons for temporary supplies.

Is advance tax refundable?

Excess can be refunded after final return.

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