Non-Resident Taxable Person (NRTP) GST Registration
For foreign businesses supplying goods or services in India without a fixed place of business here. We handle the passport-based Form REG-09, the advance tax deposit and the India-resident authorised signatory — end-to-end.
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What Is Non-Resident Taxable Person?
A quick, plain-language explanation before the details.
A Non-Resident Taxable Person (NRTP) registration lets a foreign business legally supply goods or services in India for a short period — such as an exhibition, a project or a one-off contract — without setting up a company or permanent office here.
Under Section 2(77) of the CGST Act, 2017, an NRTP is a person who occasionally undertakes transactions involving the supply of goods or services, whether as principal or agent, but has no fixed place of business or residence in India. Section 24 makes registration compulsory regardless of turnover, and Section 27 sets the special validity and advance-deposit rules.
Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via gst.gov.in. The application is made on Form GST REG-09.
Valid for the period stated in the application, up to a maximum of 90 days, and extendable once by a further 90 days on Form GST REG-11 with an additional advance deposit.
Quick Facts
Who Must Register?
An NRTP must register regardless of turnover — there is no threshold exemption. Registration is compulsory under Section 24 whenever a foreign supplier makes taxable supplies in India without a fixed establishment here.
| Who / What | Requirement |
|---|---|
| Foreign business with no fixed place of business in India | Register as NRTP — no threshold |
| Occasional / project-based supply of goods or services in India | Register before commencement |
| Exhibitions, trade fairs, demos, short contracts by overseas suppliers | Register as NRTP |
| Overseas supplier with a fixed establishment or residence in India | Register as a regular taxpayer instead |
| Timing | Apply at least 5 days before commencing business |
An NRTP is distinct from a Casual Taxable Person (CTP): a CTP has a PAN and a place of business somewhere in India but supplies occasionally in another state, whereas an NRTP has no fixed place of business or residence in India at all and registers on a non-PAN basis.
No PAN required
Form REG-09 is not PAN-based. A non-resident applies using a self-attested copy of the passport, or the tax identification number / unique number issued by the home country government.
Rule 13, CGST RulesIndia-resident signatory is mandatory
The NRTP must appoint an authorised signatory who is resident in India with a valid PAN. This person signs the application and manages compliance on the NRTP's behalf.
Advance deposit is a pre-condition
A temporary reference number is issued first; the certificate is granted only after depositing an advance amount equal to the estimated net tax liability for the registration period.
Apply 5 days ahead
The application on REG-09 must be submitted at least 5 days before the NRTP commences business in India.
Is This Service Right for You?
Ideal for
- Foreign companies exhibiting or selling at Indian trade fairs and expos
- Overseas suppliers executing a short, one-off contract in India
- Non-resident service providers delivering a project on-site in India
- Foreign brands running a temporary pop-up, demo or roadshow in India
- Overseas businesses making occasional taxable supplies without an India office
- Foreign suppliers who need to raise GST-compliant invoices in India short-term
You may need this if
- You have no fixed place of business or residence in India
- You will supply taxable goods or services in India occasionally
- You need a GSTIN before your India activity begins
- You can appoint an authorised signatory resident in India
- You can estimate your India tax liability to pay the advance deposit
- Your engagement in India is short-term (up to 90 days, extendable)
Not sure if you need this?
Talk to an Expert →Why Is NRTP Registration Required?
A foreign supplier without an Indian establishment cannot register as a regular taxpayer, yet still creates a GST liability the moment it supplies in India. NRTP registration is the compliant route.
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01
Compulsory Under Section 24
Registration is mandatory for a non-resident taxable person regardless of turnover. There is no threshold exemption — the liability arises from the supply itself, not from crossing a turnover limit.
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02
Supply in India Without an Office
NRTP registration lets a foreign business supply goods or services in India for a defined period without incorporating a company or establishing a permanent office here.
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03
Raise Valid GST Invoices
With a GSTIN the NRTP can issue GST-compliant tax invoices, so Indian B2B customers can claim their own eligible input tax credit on the supply.
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04
Discharge Tax Correctly
The advance-deposit mechanism ensures the estimated tax for the period is secured upfront, and the NRTP files GSTR-5 to reconcile actual supplies and tax paid.
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05
Avoid Penalty Exposure
Supplying in India while unregistered exposes the foreign supplier to penalties under Section 122 and blocks the ability to collect GST or pass on input tax credit.
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06
Local Signatory Handles Compliance
A mandatory India-resident authorised signatory gives the tax administration a local point of contact, so filings and any officer queries are handled within India.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- No fixed place of business or residence in India
- Occasional / short-term supply of taxable goods or services in India
- A valid passport, or a home-country tax identification / unique number
- An authorised signatory resident in India, holding a valid PAN
- Ability to pay an advance deposit equal to the estimated tax liability
- Application filed at least 5 days before commencement of business
Everything You Need. One Professional Team.
Consultation
Confirm NRTP applies to your India engagement rather than regular or casual registration.
Signatory Setup
Help you appoint and document an authorised signatory resident in India.
Tax Estimate
Work out the estimated net tax liability so the advance deposit is computed correctly.
Document Review
Verify the passport / tax-ID and supporting documents before filing.
REG-09 Filing
Prepare and file Form GST REG-09 on the portal on your behalf.
Advance Deposit
Guide the advance tax deposit that unlocks the registration certificate.
GSTIN Delivery
Hand over the GSTIN and REG-06 certificate once granted.
Returns & Extension
File GSTR-5 during validity and manage the REG-11 extension if you need more time.
What You’ll Receive
What Documents Are Required for NRTP Registration?
An NRTP applies on a non-PAN basis. Keep clear scans (PDF/JPG) of the passport or home-country tax ID, the entity registration, and the India-resident signatory's documents ready.
Non-Resident Entity
Foreign company / firm- Self-attested copy of passport, or tax identification / unique number of the home country
- Certificate of incorporation / registration of the foreign entity
- Proof of home-country address of the entity
- Estimated tax liability for the registration period (for advance deposit)
Authorised Signatory (India)
Resident in India- PAN of the India-resident authorised signatory
- Aadhaar / address proof of the signatory
- Photograph of the authorised signatory
- Authorisation letter / board resolution appointing the signatory
Business & Bank
Place of supply & banking- Proof of the place of business in India where supply will be made (if any)
- Bank account details for the India operations
- Description of goods / services and applicable HSN / SAC codes
- Digital signature (DSC) of the authorised signatory, where required
Passport, not PAN
Form REG-09 is filed with a self-attested passport copy or the home-country tax identification number — a PAN is not required for the non-resident entity itself.
Rule 13, CGST RulesSignatory must be in India
The authorised signatory must be resident in India and hold a valid PAN. The application is verified through this signatory's credentials.
Estimate your tax to deposit
Have a realistic estimate of the net tax liability for the period ready — the advance deposit is based on it and must be paid before the certificate is issued.
File 5 days in advance
Submit REG-09 at least 5 days before you begin supplying in India so the certificate can be granted in time.
Documents may need attestation
Foreign incorporation and identity documents may need to be self-attested (and, where the officer requires, notarised / apostilled). Keep legible colour scans.
Don’t have all the documents?
We’ll identify what your case needs →How to Register as an NRTP (Step by Step)
The entire application is filed online on the official portal at gst.gov.in.
Appoint an India-resident signatory
Identify an authorised signatory resident in India with a valid PAN, who will file and manage compliance for the NRTP.
Fill Part A of Form REG-09
Provide the passport number or home-country tax identification number, email and mobile. A temporary reference number (TRN) is generated after OTP verification.
Complete Part B and upload documents
Enter entity, place-of-supply and signatory details; upload the passport / tax-ID, entity proof and signatory documents; and state the estimated tax liability.
Pay the advance deposit
Deposit an advance amount equal to the estimated net tax liability for the period. The certificate is granted only after this deposit is made.
GSTIN & REG-06 issued
On successful verification a temporary GSTIN and the registration certificate (Form REG-06) are issued, valid for the requested period up to 90 days.
File GSTR-5 & extend if needed
File GSTR-5 monthly during validity. If more time is needed, apply for a 90-day extension on Form REG-11 before expiry with an additional advance deposit.
NRTP Registration — Key Statutory Timelines
| Stage | Expected Time |
|---|---|
| Apply on Form REG-09 | At least 5 days before commencing business |
| Advance deposit of estimated tax | Before the certificate is granted |
| Registration validity | Period requested, up to 90 days |
| Extension on Form REG-11 | Once, by a further 90 days |
| GSTR-5 return | Monthly, during validity |
These are statutory timelines under Section 27 and the CGST Rules, not service estimates. The advance deposit is credited to the electronic cash ledger and can be used to pay tax during the registration period; any unused balance can be refunded after returns are filed.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| On Each Supply | Issue GST-compliant tax invoices · Charge GST at the applicable rate · Utilise the advance deposit in the cash ledger |
| Monthly | File GSTR-5 with outward supplies & tax · Pay any tax over and above the deposit · Reconcile the electronic cash ledger |
| Before Expiry | Apply for extension on REG-11 if continuing · Pay additional advance deposit for the extension · Plan closure if activity is ending |
| On Closure | File the final GSTR-5 · Claim refund of any unused advance balance · Registration lapses at the end of validity |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Interpret whether NRTP, casual or regular registration applies
- File a non-PAN REG-09 correctly without errors
- Arrange and document an India-resident authorised signatory
- Estimate the tax liability for the advance deposit accurately
- Handle attestation / notarisation of foreign documents
- Track the ARN and respond to officer queries from abroad
- Manage GSTR-5 and the REG-11 extension before expiry
With TaxClue
- Expert confirms NRTP is the correct category
- REG-09 prepared and reviewed before filing
- Signatory appointment documented properly
- Advance deposit computed and guided
- Foreign-document formalities handled
- ARN tracked and officer queries answered by our team
- GSTR-5 filed and extension managed proactively
Skip the guesswork.
Let an expert handle it →Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
What Happens If Your Application Is Rejected?
- Passport / home-country tax-ID unclear, mismatched or missing
- Authorised signatory not resident in India or PAN invalid
- Advance deposit not paid or short-paid
- Query (Form REG-03) not answered within the deadline
If an application is flagged, we correct the issue and respond to the officer's query (REG-03) — or re-file. TaxClue reviews everything before submission to minimise this risk.
What Compliance Applies During NRTP Registration?
On Each Supply
- Issue GST-compliant tax invoices
- Charge GST at the applicable rate
- Utilise the advance deposit in the cash ledger
Monthly
- File GSTR-5 with outward supplies & tax
- Pay any tax over and above the deposit
- Reconcile the electronic cash ledger
Before Expiry
- Apply for extension on REG-11 if continuing
- Pay additional advance deposit for the extension
- Plan closure if activity is ending
On Closure
- File the final GSTR-5
- Claim refund of any unused advance balance
- Registration lapses at the end of validity
Penalties & Consequences
Registering before you begin supplying protects your invoicing and input-credit chain and avoids interest and penalty exposure under the CGST Act.
What is at stake if you do not comply
- No threshold exemption — supplying in India without NRTP registration is illegal from the first supply
- Application must be filed at least 5 days before commencement or you cannot trade legally
- Certificate is not issued until the estimated advance tax deposit is paid
- Registration lapses after 90 days unless extended via Form REG-11
- 10% penalty (min ₹10,000) on tax due for supplying while unregistered — Section 122
| Situation | Consequence (CGST Act, s.122) |
|---|---|
| Liable but not registered (genuine) | 10% of tax due, minimum ₹10,000 |
| Deliberate evasion of tax | 100% of the tax due |
| Supplying in India while unregistered | Cannot collect GST or pass on input tax credit |
| Advance deposit not paid | Registration certificate is not granted |
Our experts compute the advance deposit and file REG-09 before commencement so your India supplies stay compliant from day one.
Why Businesses Choose TaxClue
Cross-Border Experience
We regularly handle GST for foreign suppliers with no India establishment.
Professional Review
Every document and the deposit estimate are checked before filing.
Signatory Support
Guidance on appointing a compliant India-resident authorised signatory.
Transparent Fees
A clear, itemised quote upfront — no surprises.
Status Visibility
Always know where your application stands.
Post-Service Support
Returns and extension handled through to closure of the registration.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
Who is a Non-Resident Taxable Person (NRTP) under GST?
Is there a turnover threshold for NRTP registration?
Which form is used for NRTP GST registration?
Does an NRTP need a PAN?
What is the advance deposit for NRTP registration?
How long is an NRTP registration valid?
When must an NRTP apply for registration?
Does an NRTP need an authorised signatory in India?
Which returns does an NRTP file?
What is the difference between an NRTP and a Casual Taxable Person (CTP)?
Can an NRTP claim input tax credit?
What happens when the NRTP registration expires?
Is NRTP registration free?
How does a foreign company register as a non-resident taxable person in India?
When is Form GSTR-5 due for a non-resident taxable person?
Can a non-resident taxable person extend the registration beyond 90 days?
Official Sources & Legal References
Every regulatory figure on this page — the sections, forms, validity and advance-deposit rules — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — Apply & TrackOfficial portal to file Form REG-09, track your ARN and download the REG-06 certificate
- CGST Act, 2017 — full textSections 2(77) (definition), 24 (compulsory registration) and 27 (NRTP / CTP special provisions) · India Code
- CBIC-GST — Acts, Rules & NotificationsCGST Rules 2017 (Rules 13–15 on NRTP registration) plus circulars and notifications
- GST Portal — User Manuals & FAQsOfficial step-by-step guidance on non-resident registration and GSTR-5
Related Guides
GST registration: process, documents & limits
Read guide ArticleCGST Sections 22–30: registration explained
Read guide ArticleGST return filing: types & due dates
Read guide ArticlePlace of supply under GST
Read guide ArticleHSN & SAC codes under GST
Read guide ArticleGST invoice format & rules
Read guide ArticleGST rate chart 2025-26 (full list)
Read guide ArticleGST penalties & prosecution (s.122–138)
Read guideNon-Resident Taxable Person Resources — All Free
Register as an NRTP Before You Supply in India
Expert-managed Form REG-09 filing — advance-deposit computation, India-resident signatory, portal filing and GSTR-5 support. Free consultation, zero hidden charges.