GST registration for foreign businesses supplying occasionally in India

Who needs this registration

Typical cases include a foreign machinery maker selling exhibition samples at an Indian trade fair, a foreign company supplying goods it has brought into India on its own account, or an overseas entertainment company staging a paid event here. Section 24 makes registration compulsory for these persons.

This is different from a foreign provider of online services, such as software subscriptions sold to Indian consumers, which registers under the separate OIDAR rules. It is also different from a foreign company with an Indian subsidiary or branch, which registers in the normal way.

How registration works

• Apply in Form REG-09 at least five days before starting business in India
• The applicant uses a passport or other prescribed identity, and the application is signed by an authorised signatory resident in India with a valid PAN
• An advance deposit equal to the estimated tax liability for the period is required
• Registration is valid for the period in the application or 90 days, whichever is earlier, and can be extended by up to 90 days with a further deposit
• Indian bank account details are needed for the registration

Returns and credit

A non-resident taxable person files the simplified return GSTR-5 for the registration period instead of the usual GSTR-1 and GSTR-3B. Input tax credit is restricted: it is available on goods the person imports, but not generally on goods and services bought within India. The composition scheme is not available. Any balance in the deposit after the final return can be refunded.

Practical points

Choose the Indian authorised signatory carefully, because notices and correspondence will go through them. Plan the import of goods for the event with customs in mind, since IGST is paid on the bill of entry. A CA in India can act for the foreign business, file REG-09, calculate the deposit and handle GSTR-5 and the refund.

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.