GST REG-09 explained: registration for non-resident taxable persons

Who must use REG-09

Typical applicants are foreign companies or individuals who bring goods to an exhibition in India, supply goods or services for a single event or project, or occasionally sell in India without a permanent establishment. Registration is compulsory for them regardless of turnover. Overseas suppliers of online services to non-registered recipients in India use REG-10 instead.

Key requirements

• Self-attested copy of a valid passport, or tax identification number and registration details for a business entity
• An authorised signatory who is resident in India and holds a valid PAN
• Estimated tax liability for the period, paid as an advance deposit
• Details of the period for which registration is sought
• Address of business in India and contact details

Advance deposit and validity

Under Section 27, the non-resident must deposit an amount equal to the estimated tax liability for the period of registration before the GSTIN is activated. The deposit is credited to the electronic cash ledger and used for paying tax. The registration is valid for the period stated in the application or 90 days from the effective date, whichever is earlier, and can be extended in REG-11 by up to another 90 days with an additional deposit.

Compliance after registration

A non-resident taxable person files GSTR-5 for each tax period and cannot take input tax credit except on goods or services imported by him, subject to the conditions in law. Any balance in the cash ledger after all returns are filed can be claimed as a refund.

Practical tips

Estimate the liability realistically, since a low estimate means a mid-period top-up and possibly an extension. A resident professional can act as the Indian authorised signatory's support for filings and correspondence.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.