Non-Resident Taxable Person (NRTP) GST Registration
Temporary GST Registration for foreign businesses and individuals conducting exhibitions, sales, or supplying services in India without a permanent office.
Overview
Under the GST Act, a "Non-Resident Taxable Person" (NRTP) is any person or foreign business that occasionally supplies goods or services in India but has no fixed place of business or residence in India. Typical examples include foreign companies participating in Indian trade fairs/exhibitions, or foreign consultants providing localized services. It is mandatory for an NRTP to apply for GST registration at least 5 days prior to commencing business in India. The registration requires the payment of estimated tax in advance and is valid for a maximum of 90 days (extendable by another 90 days).
What is Included in Our Package
Detailed compliance and filing scope managed by JRC corporate experts.
Documents Required to Start
Upload digital files during onboarding. No physical submissions needed.
Foreign Entity Proofs
- Proof of Business Incorporation in the home country
- Passport copy of the foreign director/applicant
- Authorization letter for the Indian Authorized Signatory
Indian Representative Proofs
- PAN Card and Aadhaar Card of the Authorized Indian Representative
- Proof of the temporary business location in India (e.g., Exhibition Stall Allotment Letter or Hotel Booking)
Step-by-Step Registration Timeline
Our step-by-step advisory workflow.
Step 1: Representative Appointment
The foreign entity must appoint a resident Indian as an authorized signatory who holds a valid PAN.
Step 2: Liability Estimation
We calculate the estimated tax liability for the duration of the business (e.g., expected sales at an exhibition) and generate an advance tax challan.
Step 3: Form REG-09 Filing
We file the application and deposit the advance tax into the government electronic cash ledger.
Step 4: Certificate Issuance
The GST officer approves the application and issues a temporary GSTIN.
Key Advantages of NRTP Registration
Ensures strict compliance with Indian laws while doing temporary business.
Legal Business Operations
Allows foreign entities to legally import goods, display them in exhibitions, and sell them locally with valid tax invoices.
Claim Input Tax Credit
The NRTP can claim Input Tax Credit strictly in respect of goods imported by them into India (IGST paid at customs).
No Need for Local Incorporation
Prevents the massive compliance burden of incorporating an Indian Subsidiary Company for a short-term, 2-month project or exhibition.
Frequently Asked Questions
Helpful answers to common regulatory inquiries.
Can the 90-day validity be extended?▼
Yes, if the business or exhibition continues, the NRTP can file Form GST REG-11 before the expiry to request an extension of another 90 days (subject to depositing additional advance tax).
What happens if actual sales are less than the estimated advance tax paid?▼
When the business concludes and you file the final GST return, any excess advance tax paid will be refunded directly to the linked bank account.
Does the foreign entity need a PAN card?▼
No. The registration is granted based on the PAN of the Authorized Indian Representative. The foreign entity only needs its home country registration proof.
Professional Legal Desk
Corporate filings managed directly by certified Chartered Accountants & Company Secretaries.
Need Fast Track Assistance?
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