Choose an Indian GST consultant who will first map your legal entity, contract, supplier and recipient locations, actual service, place-of-supply rules, and Indian presence—and only then advise on registration, export treatment, filings, or refunds. A foreign owner, US or UAE customer, or payment in foreign currency does not by itself determine the answer. Require a written, fact-specific analysis, a clear division of filing responsibilities, and an engagement letter covering records, approvals, notices, access, and handover.
Start with the transaction, not the country on the customer’s invoice
Indian GST outcomes turn on the legal and operational facts of a transaction. The fact that a business is owned in the United States or the UAE, invoices an overseas customer, or receives payment in dollars or dirhams is only part of the analysis.
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Before speaking with advisers, assemble these facts for each material revenue stream:
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- Legal supplier: Which company signs the contract and issues the invoice? Is it a US or UAE company, an Indian subsidiary, a branch, a representative office, or another entity?
- Recipient: Which legal person buys the service, where is it established, and does it have an Indian establishment or personnel involved?
- Actual supply: Describe the work in operational terms—software development, consulting, support, marketing, arranging another person’s supply, or something else. Do not rely only on a broad label such as “IT services.”
- Performance and personnel: Where do employees, contractors, agents, and subcontractors perform the work? Who controls delivery and communicates with the customer?
- Indian presence: Identify any office, branch, fixed establishment, employees, dependent agents, inventory, or other business presence in India.
- Commercial flow: Identify the contracting party, invoice flow, payment route, currency, and any recharge or cost-sharing between related entities.
Ask the consultant to apply those facts to the registration rules and the Integrated Goods and Services Tax Act, rather than giving a yes-or-no answer based on nationality. The official CBIC registration rules are at CBIC’s GST registration rules, and the IGST Act is available at CBIC’s IGST Act page.
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Understand which registration question you are actually asking
A capable adviser should separate at least three possibilities: ordinary registration for an India-established taxable person, the special route for a non-resident taxable person, and a conclusion that the particular entity and supply do not require registration on the facts presented. The consultant should identify the legal basis and assumptions for the conclusion.
| Situation to analyze | What the adviser should establish | Operational points to confirm |
|---|---|---|
| Indian company or other India-established supplier | Whether the entity is required to register and how its principal place of business and authorized representatives are reported. | Who will maintain the GST Portal account, provide identity and address documents, approve the application, and receive notices. The official normal-taxpayer guide explains representative and principal-place information: GST Portal registration guide. |
| Foreign company with a taxable business activity in India | Whether the facts create an Indian establishment, branch, agency, or another registration obligation, and which entity is making the supply. | Whether local personnel or an office changes the supplier, place-of-supply, or compliance analysis. |
| Non-resident taxable person | Whether the legal definition fits the business; do not assume that every US or UAE company serving an Indian customer falls into this category. | Application timing, advance tax deposit, resident authorized signatory, PAN, and portal workflow. |
The non-resident taxable person route has its own requirements
CBIC’s registration rules describe a distinct route for a non-resident taxable person. The application is to be made at least five days before starting business, an advance deposit is based on estimated tax liability, and the applicant needs an authorized signatory who is resident in India and has a valid PAN. These are procedural requirements to verify against the current consolidated law and GST Portal workflow before relying on them. A consultant should explain why your entity meets—or does not meet—the definition instead of treating the route as a default for an overseas business.
Test export-of-services treatment condition by condition
If an adviser says an invoice to a US or UAE customer is an export, ask for a written analysis of every statutory condition. CBIC Circular 161/17/2021-GST, dated 20 September 2021, identifies these conditions:
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- The recipient is outside India.
- The place of supply is outside India.
- The supplier receives payment in convertible foreign exchange.
- The supplier and recipient are not merely establishments of the same person.
The circular is available at CBIC Circular 161/17/2021-GST. A foreign customer can satisfy one fact—the recipient’s location—without satisfying the others. For example, the place-of-supply rule may depend on what is supplied and how it is used, and the entity that actually contracts and performs the work may not be the entity you first assumed.
Related companies and “distinct persons”
The circular distinguishes a separately incorporated Indian subsidiary from a branch, agency, or representative office of the same foreign company. An Indian-incorporated subsidiary is a separate person from its foreign parent for this particular export condition, subject to all the other export requirements. A branch or other establishment of the same legal person cannot be treated as a separate recipient merely because it operates in another country. Ask the adviser to draw the legal-entity and establishment chart used in the conclusion.
Check intermediary risk instead of accepting a service label
Intermediary treatment can change the place-of-supply and export analysis. Circular 107/26/2019-GST says the result depends on the facts, circumstances, and the principal or main supply. An adviser should examine what your business actually does: does it provide its own service to the customer, or arrange or facilitate another person’s supply while remaining between the parties?
The circular discusses information-technology-enabled service arrangements, but its examples should not be generalized to every consultancy, support arrangement, or outsourced function. Require the consultant to identify the principal supply, contractual obligations, decision-making, and payment flow, and to explain the alternative result if the activity were classified as intermediary. Read the circular at CBIC Circular 107/26/2019-GST.
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Know the two broad zero-rated export routes
Section 16 of the IGST Act treats exports as zero-rated supplies and provides two statutory routes for a registered person. The choice is operational, not merely a line on an invoice.
| Route | How it works | Questions for the consultant |
|---|---|---|
| Supply without payment of integrated tax under a bond or Letter of Undertaking (LUT) | The registered person exports without charging integrated tax and may claim a refund of eligible unutilized input tax credit, subject to statutory conditions and supporting records. | Who will prepare and renew the LUT, what evidence proves export, how input tax credit will be reconciled, and how a refund claim will be assembled and tracked? |
| Supply on payment of integrated tax | The registered person pays integrated tax on the export and seeks a refund of that tax under the applicable process. | How will cash flow, invoice reporting, payment proof, shipping or service evidence, and refund matching be managed? |
Section 16 and the relevant refund options are set out in the IGST Act. CBIC’s sectoral FAQs also reference the LUT or bond route. An LUT does not, by itself, turn a supply into an export or guarantee a refund; the underlying export conditions and documentation still have to be satisfied.
Compare consultants on evidence, not presentation
Use the same written brief for every candidate. Ask each one to respond to the identical entity chart, sample contract, invoice, payment flow, and description of work. Compare the substance of the response using the following criteria.
| Decision criterion | What a strong candidate can show | Warning sign |
|---|---|---|
| Cross-border case fit | Recent work involving the same entity form, US or UAE connection, and comparable supply pattern; an explanation of what facts would change the result. | “Foreign client means export” or “all overseas businesses need non-resident registration” without examining the supplier and place of supply. |
| Technical analysis | A written memo covering registration, place of supply, export conditions, intermediary risk, related entities, establishments, assumptions, and alternatives. | A conclusory email with no legal basis, no assumptions, and no treatment of conflicting facts. |
| Credentials and role clarity | Professional membership details, relevant indirect-tax experience, and current GST Practitioner enrollment if the person will act in that capacity. | Enrollment or a generic certificate presented as proof of specialist experience or a guaranteed result. |
| Compliance ownership | A return-by-return map showing who prepares, reviews, approves, submits, pays, reconciles, and answers notices. | “We handle everything” without identifying taxpayer approvals, access, records, or deadlines. |
| Continuity and controls | Written response times, named backup personnel, secure document exchange, GST Portal access rules, and a handover process. | One individual controls the account and records, with no exit or recovery plan. |
| Commercial scope | Separate prices or assumptions for registration, LUT, returns, reconciliations, refunds, notices, amendments, and advisory work. | A single package that silently excludes high-effort work such as notices or refund claims. |
Verify a GST Practitioner’s role and keep taxpayer control
The GST System Project FAQ explains that a GST Practitioner may prepare returns and perform other activities using information furnished by the taxpayer. It also states: “However, the legal responsibility of such filings remains with the Taxpayer.” Read the official CBIC-hosted GST Practitioner FAQ.
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Ask whether the proposed filer is enrolled as a GST Practitioner if they will file in that capacity, and verify current enrollment and engagement steps on the GST Portal. Enrollment does not prove experience with your transaction pattern. Your engagement plan should preserve taxpayer-side control over:
- Review and approval of return data before submission.
- Payment of tax, interest, late fees, and other amounts.
- Source records, contracts, invoices, bank evidence, and reconciliations.
- GST Portal credentials, authorized users, and recovery methods.
- Responses to notices and decisions to appeal or settle.
For an additional professional reference, the ICMAI Guide Book for GST Professionals, 2024 discusses GST workflows, including exports and LUT. The ICAI GST and Indirect Taxes Committee publication listing can help you identify dated professional materials, but neither publication replaces a fact-specific opinion or current portal verification.
Questions to ask on the introductory call
Use questions that force the candidate to demonstrate method rather than recite a service list:
- “Have you handled this exact entity and supply pattern for a US or UAE business? What facts would you need before deciding whether Indian registration is required?”
- “Can you show me your written analysis of the supplier, recipient, and place of supply, including any intermediary or related-entity issue?”
- “If you recommend export treatment, which statutory conditions does the transaction meet, what evidence do you need, and would you recommend LUT or bond without payment, or payment of integrated tax followed by a refund?”
- “Are you enrolled as a GST Practitioner if you will file in that capacity, and who remains responsible for approving and submitting each return?”
- “What is included in the fee, what is excluded, how are notices and refund claims handled, and how do we keep access to the GST Portal and underlying records?”
Give candidates the same documents and ask them to identify missing facts. A consultant who asks targeted follow-up questions is usually safer than one who promises a result before seeing the contract and entity structure.
Put the work and decision rights in the engagement letter
Do not accept a proposal that only says “GST compliance.” Specify the deliverables, timing, exclusions, and client approvals.
| Workstream | Write into the scope | Your retained responsibility |
|---|---|---|
| Initial diagnosis | Entity chart, supply description, registration opinion, place-of-supply analysis, export and intermediary conclusions, assumptions, and change triggers. | Provide complete and accurate facts; notify the adviser when contracts, personnel, customers, or payment flows change. |
| Registration | Application preparation, document checklist, portal submission support, authorized-signatory coordination, and response to clarification requests. | Approve the application, provide identity and address evidence, and retain final credentials. |
| LUT or bond and exports | Preparation or review of the LUT or bond, export-invoice guidance, evidence checklist, reporting treatment, and refund support if included. | Maintain contracts, invoices, bank records, proof of receipt, and other evidence; approve filings and fund tax payments. |
| Recurring returns | Return calendar, data template, reconciliation procedures, review deadline, filing confirmation, and correction process. | Deliver source data on time, review draft figures, approve submission, and pay amounts due. |
| Refunds and notices | Whether preparation, filing, deficiency responses, hearings, and follow-up are included or separately billed. | Authorize strategy, provide evidence, and make decisions on disputed positions. |
| Access and termination | Named users, secure data exchange, retention period, export of records, notice period, fees on termination, and handover format. | Keep an independent copy of records and ensure a replacement adviser can access the account lawfully. |
Build a document and access control system before the first return
Cross-border GST work fails as often from missing evidence as from an incorrect legal theory. Establish a shared, permission-controlled repository containing:
- Incorporation documents, PAN and registration certificates, organizational charts, and details of branches or establishments.
- Master service agreements, statements of work, purchase orders, amendments, and descriptions of deliverables.
- Invoices, credit notes, contracts with subcontractors, timesheets or delivery evidence, and customer correspondence that explains the service.
- Bank advice and remittance evidence showing how and when consideration was received.
- Input tax invoices, credit ledgers, reconciliations, prior returns, LUTs or bonds, refund applications, and notices.
- A change log for new customers, Indian personnel, offices, related-party charges, revised pricing, and new service lines.
Use individual GST Portal users where available, multifactor authentication, a documented approval trail, and a tested recovery method. The consultant should never be the only person who can retrieve filings or respond to a deadline.
Evaluate the written opinion before authorizing work
A useful opinion should be understandable to a finance manager who was not on the call. Check that it:
- Names the legal supplier and recipient for each transaction and distinguishes entities from establishments.
- States the place-of-supply rule used and explains why it applies to the described service.
- Lists each export condition and identifies the evidence supporting it.
- Addresses intermediary risk and gives the alternative result if the facts are classified differently.
- Separates legal conclusions from assumptions, open questions, and facts that would trigger a re-review.
- States the relevant law, circular, or portal process and notes where current consolidated law or portal instructions must be confirmed.
- Explains registration, invoicing, reporting, LUT or tax-paid treatment, refund mechanics, and record retention as connected decisions.
Be cautious if the opinion relies on a payment currency alone, treats a foreign customer as proof of export, calls every overseas entity a non-resident taxable person, or promises a refund without discussing conditions and evidence.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Recognize common failure modes and their fixes
“Our customer is in America, so no Indian GST applies.”
Why it fails: Customer location does not identify the supplier, place of supply, or Indian business presence.
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Fix: Rebuild the entity and transaction map, then obtain a written registration and place-of-supply analysis.
“We receive dollars, so the service is automatically an export.”
Why it fails: Convertible foreign exchange is only one export condition.
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Fix: Test all conditions in Circular 161/17/2021-GST and preserve evidence for each one.
“An Indian branch and foreign head office are separate companies.”
Why it fails: A branch or representative office can be an establishment of the same legal person.
Fix: Distinguish a separately incorporated subsidiary from a branch or other establishment and analyze the distinct-person condition.
“The consultant filed it, so the taxpayer has no exposure.”
Why it fails: The GST Practitioner FAQ expressly leaves legal responsibility for filings with the taxpayer.
Fix: Keep approval, payment, records, account access, and notice decisions under documented taxpayer control.
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“The package includes compliance,” but notices and refunds are extra
Why it fails: The highest-risk work may be outside the proposal.
Fix: Define every included and excluded deliverable, response time, additional-fee trigger, and handover obligation before signing.
Use a simple decision scorecard
After each call, score the candidate from 0 to 2 on each item: 0 means no evidence, 1 means a plausible but incomplete answer, and 2 means specific evidence or a written deliverable. Do not select a candidate merely because the total is high; a zero on technical analysis or taxpayer controls is a reason to stop.
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|---|---|---|---|
| Exact cross-border experience | No comparable work described | General international experience | Comparable entity and supply pattern, with references to the facts they analyze |
| Written legal analysis | Verbal conclusion only | Short note with gaps | Memo covering registration, place of supply, export, intermediary, and assumptions |
| Role and enrollment clarity | Unclear who files | Role described but enrollment or approvals unresolved | Current role, enrollment where relevant, and approval workflow documented |
| Compliance controls | Adviser alone controls account and filing | Shared process described informally | Named preparer, reviewer, taxpayer approver, payment owner, and notice owner |
| Scope and continuity | Vague package | Basic deliverables with exclusions | Detailed scope, fees, response times, records, access, and handover |
Plan ongoing review, not just initial registration
GST advice can change when the business changes. Set a quarterly or event-driven review for a new service, customer location, contract model, Indian employee, office, agent, related-party recharge, payment route, or change in legal entity. The consultant should state which changes require an immediate opinion and which can wait for the next routine review.
At each filing cycle, use a written checklist that ties invoices and input tax credits to contracts, payment evidence, reconciliations, and the applicable export or domestic treatment. Retain the filed return, working papers, approvals, payment confirmation, and correspondence in the company repository rather than only in the adviser’s system.
Handle an existing problem methodically
If registration, invoicing, or export treatment may have been wrong, do not ask a new adviser only for a prospective filing quote. Request a scoped diagnostic:
- Freeze the relevant contracts, invoices, ledgers, bank evidence, returns, LUTs, and notices.
- Separate periods, legal entities, customers, and service types instead of treating the whole business as one supply.
- Reconstruct the supplier, recipient, place of supply, registration, and export analysis for each group.
- Quantify possible tax, interest, late fee, credit, refund, and documentation effects using verified records.
- Obtain written options, deadlines, and risks before making corrections or responding to a notice.
- Document the remediation decision and update the engagement controls so the same fact pattern is not repeated.
Discuss fees without inventing a market benchmark
No reliable standard fee or package price was established for this work. Ask for a written quote that separates one-time diagnosis and registration from recurring returns, reconciliations, LUT or bond work, refund claims, notices, amendments, audits, travel, and urgent requests. Confirm whether fees are fixed, hourly, or triggered by volume, and what happens when facts differ from the initial brief.
The lowest quote can be expensive if it omits the written analysis, taxpayer review, notice handling, or records handover that protect an overseas finance team. Compare the deliverables and controls, not just the headline amount.
Bottom line
Select the adviser who can prove a disciplined process: map the actual entities and supplies, apply current Indian GST rules condition by condition, explain alternatives and evidence, define export and registration work operationally, and leave your business in control of approvals, records, payments, and portal access. That standard is more dependable than a generic promise to “handle GST” for a foreign client.
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