GST Registration for Foreigners

Overview

Foreign companies and non-resident persons supplying taxable goods or services in India on a temporary basis must obtain a Casual Taxable Person (CTP) registration under Form GST REG-09, at least 5 working days before commencing business. CTPs must make an advance deposit of the estimated GST liability for the entire registration period in cash before operations begin. The CTP registration is valid for 90 days (extendable by another 90 days).

Foreign companies with a permanent establishment, branch office, or liaison office in India making taxable supplies require a regular GSTIN through their Indian entity. Foreign companies supplying OIDAR (Online Information and Database Access or Retrieval) services — digital downloads, SaaS, streaming — to Indian consumers must also register and pay GST at 18% on B2C sales. MFiling handles both CTP registrations for foreign event participants and regular GSTIN applications for foreign entities with Indian operations.

MFiling professional charges: from Rs.4,999 for CTP registration; from Rs.7,999 for regular GSTIN for foreign entities.

Key Benefits

Documents Required

How it Works

Frequently Asked Questions