New to GST and not sure which registration type applies to you? Start with our GST registration guide.
Who is a non-resident taxable person, and who is not?
Section 2(77) of the CGST Act sets two tests. The supplies must be occasional, and you must have no fixed place of business and no residence in India. Miss either test and a different registration applies.
You are a non-resident taxable person if a foreign company or individual comes to India for a trade fair, a demonstration, a short installation or a one-off sale, and has nothing here in the way of an office, shop, godown or residence.
You are not a non-resident taxable person if:
- you have an Indian subsidiary or a registered branch, liaison or project office, which is an Indian place of business and takes a normal GSTIN. See Indian subsidiary registration and branch, liaison and project office registration.
- you are an Indian person registered in one state and supplying occasionally in another. That is a casual taxable person: see casual taxable person registration.
- you supply digital services from outside India to Indian consumers who are not registered. That is OIDAR, a separate simplified registration in Form REG-10: see OIDAR registration.
- your supplies to India are continuous rather than occasional, in which case the department can treat the presence as a fixed place of business and expect a normal registration.
Section 24 of the CGST Act makes registration compulsory for a non-resident taxable person whatever the turnover. The application goes in Form GST REG-09, at least five days before business begins, and it is signed by an authorised signatory who is resident in India and holds a valid PAN.
Non-resident, casual or OIDAR: which registration applies
The three routes look similar and differ in the form, the tax and what you can claim.
| Point | Non-resident taxable person | Casual taxable person | OIDAR supplier |
|---|---|---|---|
| Who it fits | Foreign person or business, occasional supplies, nothing fixed in India | Person with a fixed place of business in India, supplying occasionally in another state | Overseas supplier of digital services to unregistered Indian recipients |
| Legal basis | Sections 2(77), 24, 25(6), 27 | Sections 2(20), 24, 25(1), 27 | Section 14 of the IGST Act |
| Application form | GST REG-09 | GST REG-01 | GST REG-10 |
| Signatory | Must be resident in India with a valid PAN | The applicant or its own signatory | Authorised representative in India |
| Advance tax deposit | Yes, equal to estimated liability | Yes, equal to estimated liability | No |
| Validity | Period applied for or 90 days, whichever is earlier; one extension up to 90 days in REG-11 | Same | Continuing until cancelled |
| Return | GSTR-5 | GSTR-1 and GSTR-3B | GSTR-5A |
| Input tax credit | Not available except on goods imported | Available, subject to the usual conditions | Not covered on this page, see the OIDAR page |
| Regikart fee | ₹999 | ₹999 | ₹1,499 |
Non-resident GST registration fee
Our professional fee is ₹999 for non-resident taxable person registration. There is no government fee for Form GST REG-09 or for the REG-11 extension. The advance tax deposit is your own tax and is paid to the government, not to us.
| Item | Amount |
|---|---|
| Regikart professional fee, non-resident taxable person registration | ₹999 |
| Government fee for Form GST REG-09 | No government fee |
| Advance tax deposit | Equal to your estimated tax liability for the period, paid into the electronic cash ledger |
| Government fee for Form GST REG-11 extension | No government fee |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 22 September 2026.
Interest and late fees are separate from our fee and are paid to the government. Tax paid late carries interest at 18% a year under section 50(1).
What is included: the route check (non-resident, casual or OIDAR), the advance tax estimate, Form REG-09 with the signatory papers, the deposit challan, replies to any query before registration is granted, the REG-06 certificate with its validity dates and a written note on the GSTR-5 dates that follow.
The REG-09 process, forms and documents
Five steps, with the deposit in the middle. The application cannot be taken up until the advance tax is paid.
| Step | What happens | Form |
|---|---|---|
| 1. Appoint the signatory | A person resident in India with a valid PAN is appointed and authorised to sign and verify on behalf of the non-resident, usually under a power of attorney. | Power of attorney, notarised or apostilled |
| 2. Prepare the application | Passport of the non-resident individual, or the tax identification number or unique identity number of a business entity incorporated outside India, together with the Indian address from which supplies will be made and the estimated turnover and tax for the period. | GST REG-09 |
| 3. Deposit the advance tax | The portal generates a challan for the estimated liability. The amount is credited to the electronic cash ledger. | Challan (PMT-06) |
| 4. Registration granted | The officer grants registration and issues the certificate with its validity dates. Taxable supplies may be made only after the certificate is issued. | GST REG-06 |
| 5. Extend if needed | Filed before the existing validity expires, with additional advance tax for the extended period. | GST REG-11 |
Documents checklist
- Self-attested copy of a valid passport of the non-resident individual, or the tax identification number or unique number on the basis of which the entity is identified by its own government, for a business entity incorporated outside India.
- PAN of the non-resident, where one exists.
- PAN and Aadhaar of the authorised signatory resident in India.
- Power of attorney or board authorisation in favour of that signatory, notarised or apostilled.
- Proof of the place in India from which supplies will be made, for example an exhibition stall allotment letter or a site work order.
- Bank account details for the tax payment challans.
- The estimate of turnover and tax for the period applied for.
The application is signed or verified through electronic verification code by the Indian signatory. Where names on the passport, the authorisation and the application do not match exactly, the officer raises a query, so we check them before filing.
Validity, extension and closing down
The certificate is valid for the period stated in the application or 90 days from the effective date, whichever is earlier. It can be extended once, by up to a further 90 days.
- File Form GST REG-11 before the existing validity expires, with additional advance tax for the extended period. There is no extension after the certificate lapses.
- The maximum life is 90 plus 90 days. For anything longer, the right answer is usually an Indian place of business and a regular GST registration rather than a second non-resident registration.
- Supplies may be made only while the certificate is in force. Invoices dated outside the validity window are a problem you cannot fix later.
GSTR-5 and getting the advance tax back
A non-resident taxable person files one return, Form GSTR-5, and no annual return.
| Return | Purpose | Due date |
|---|---|---|
| GSTR-5 | Outward supplies, imports and tax payable for the tax period | 13th of the month after the tax period, or within 7 days after the last day of the validity period, whichever is earlier |
| GSTR-9 | Annual return | Not required for a non-resident taxable person |
For a registration that runs less than a month, the seven-day limb after expiry is the deadline that applies. Miss it and the refund of your deposit waits.
The refund works in three moves. File GSTR-5 for every tax period inside the validity, including nil periods. Check the unused balance in the electronic cash ledger. Apply in Form GST RFD-01 for refund of that balance. The law allows the refund only after every return for the whole period the certificate was in force has been furnished, so nothing can be skipped. See GST refund for how applications are processed, and GST return filing if you want the returns handled with the registration.
What a non-resident taxable person cannot do
Four restrictions decide whether this route makes commercial sense.
- No input tax credit, except on goods imported. GST on Indian stall rent, freight, warehousing or professional fees is a cost. If those costs are large, an Indian entity or place of business is usually the better structure.
- No composition scheme. The flat 1%, 5% and 6% rates under section 10 are not available.
- No supplies before the certificate is issued. The right to collect GST starts on the effective date on REG-06.
- No indefinite renewal. Two windows of 90 days is the limit.
Why Regikart for non-resident GST registration
Regikart is a CA and CS firm serving 250+ clients from offices in Kolkata (head office), Delhi and Bengaluru. Every non-resident application is prepared and reviewed by a Chartered Accountant.
- We pick the route first. Non-resident, casual, OIDAR or a proper Indian presence: the wrong choice costs more than the fee.
- The deposit is calculated, not guessed, from your price list and expected sales for the period.
- Fixed fee of ₹999, with no government fee to add.
- One team for the whole window: the REG-09, the GSTR-5 filings, the RFD-01 refund and any GST notice that follows.
Not sure whether you need a non-resident registration, a casual registration or an OIDAR registration? Send us what you supply and to whom, and a CA will tell you which one applies.