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Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteA foreign business that qualifies as a non-resident taxable person must apply electronically in FORM GST REG-09 at least five days before it starts making taxable supplies in India. The application needs passport and foreign-entity identification details, an authorized signatory who lives in India and has a valid PAN, and an advance deposit equal to the estimated GST liability for the requested registration period. Registration is normally limited to the shorter of the period requested and 90 days, with a possible extension of up to another 90 days for sufficient cause.
That route is not an automatic requirement for every overseas company. A continuing Indian establishment, an import-only arrangement, an export of services, or an overseas provider of online information and database access (OIDAR) may require a different analysis. The correct route depends on the supplier, the recipient, the place of supply, and whether the business has a fixed place of business or residence in India.
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First, determine whether the non-resident taxable person route applies
Section 2(77) of the Central Goods and Services Tax Act, 2017 defines a “non-resident taxable person” as a person who “occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.” The definition describes a legal category, not a synonym for every company incorporated abroad.
Indicators that REG-09 may be the relevant route
- The business is established outside India.
- It has no fixed place of business or residence in India.
- It will occasionally make taxable supplies in India, either directly, as an agent, or in another capacity.
- The supplies are taxable in India after applying the relevant place-of-supply rules.
Facts that can point to another registration analysis
- A fixed Indian office, branch, warehouse, or other fixed place of business may change the registration category.
- The transaction may be an import, export, or cross-border service for which the place of supply does not create an Indian taxable supply by the foreign business.
- An overseas supplier of online information and database access or retrieval services to non-taxable online recipients in India may fall under the separate OIDAR provisions.
- Other compulsory-registration categories or state-specific provisions may apply.
Because these distinctions depend on the exact contract, customer status, delivery model, and place-of-supply facts, obtain India-specific tax advice before selecting a form. The registration form cannot cure an incorrect classification.
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Why the ordinary turnover threshold is not a safe assumption
Non-resident taxable persons are listed among the compulsory-registration categories in section 24 of the CGST Act when they make taxable supplies. Consequently, a foreign business should not assume that the ordinary registration threshold will protect it merely because its Indian sales are small. The threshold question is only one part of the analysis; first establish whether the business is making taxable supplies and whether the non-resident category applies.
Section 27 also requires a non-resident taxable person to make taxable supplies only after the registration certificate has been issued. Do not begin the planned taxable activity while waiting for approval.
Documents and information to prepare
Gather the information before opening the portal application. Missing identity or signatory data can delay validation and leave the business unable to begin the planned activity on time.
Business and identity information
- Legal name of the foreign business.
- The relevant Indian state or union territory and district for the registration.
- The foreign tax identification number or another unique government-issued identifier. If the foreign entity has an Indian PAN, the prescribed form can capture that PAN instead.
- A valid passport where the applicant or responsible individual is required to provide passport identification.
- Details of the proposed taxable supplies and the period for which registration is requested, so that the estimated tax deposit can be calculated.
Authorized signatory information
- Name and personal details of the authorized signatory.
- A valid Indian PAN.
- An Indian residential address and an Indian mobile number for portal communication and verification.
- Evidence that the person is authorized to sign or electronically verify the application for the foreign business.
Rule 13 of the CGST Rules requires the application to be accompanied by a valid passport and to be duly signed. For a foreign-established business, the form also asks for the foreign tax identification number or other government unique identifier, or PAN if available.
What is GST REG-09?
FORM GST REG-09 is the electronic application used by a non-resident taxable person. The application is submitted through the GST Common Portal, either directly or through a facilitation centre notified by the Commissioner. Rule 13 states that it must be filed at least five days before the commencement of business.
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The form records the state or union territory and district, the legal name, PAN or passport information, foreign identification number, requested registration period, and authorized-signatory details. The live portal may change field labels or validation checks, so use the current version displayed during filing rather than relying on an old screenshot or checklist.
Step-by-step registration procedure
- Classify the activity. Decide whether the business is an occasional supplier without a fixed place of business or residence in India, an OIDAR supplier, or a business requiring another registration category. Document the reasoning and the place-of-supply conclusion.
- Select the state or union territory. Choose the location relevant to the proposed taxable activity. The correct selection can affect the application, tax administration, and later filings.
- Appoint the Indian authorized signatory. Confirm that the individual resides in India, holds a valid PAN, has authority from the foreign business, and can complete electronic verification and subsequent portal work.
- Assemble identity documents. Keep the passport, foreign tax identification number or government identifier, PAN information if available, and signatory contact details ready in the formats accepted by the portal.
- Open the non-resident application and complete REG-09. Enter the legal name, identifiers, state or union territory, district, requested period, and signatory information. Check every name and number against the underlying documents.
- Submit at least five days before trading. The five-day period is a statutory lead time, not a promise that the certificate will be issued within five days. Build additional time for document corrections, portal issues, and tax review.
- Record the temporary reference number. The portal provides a temporary reference number for the advance-deposit stage. Preserve it with the application records.
- Deposit the estimated tax liability. Pay an amount equivalent to the estimated GST liability for the entire requested registration period through the mechanism specified by the portal. The amount is not a standard government fee and cannot be determined without the expected supplies and their tax treatment.
- Complete acknowledgement and verification. The rules link acknowledgement to the deposit and apply the normal verification and grant provisions. Monitor portal notices and respond promptly if additional information is requested.
- Wait for the certificate before making taxable supplies. Keep the certificate, registration number, approval date, and validity end date in the compliance file. Do not treat submission of the application or payment of the deposit as permission to trade.
How much advance tax must be deposited?
The required deposit equals the estimated tax liability for the registration period requested. It is therefore a working-capital requirement, not a fixed registration charge. The provisions cited do not prescribe one universal amount or one tax rate for every foreign business.
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- List each planned Indian supply and its expected value.
- Determine whether each supply is taxable, exempt, or outside the scope of Indian GST.
- Apply the rate and place-of-supply treatment relevant to each item.
- Separate supplies made in different states or under different contractual models where that affects the liability.
- Document assumptions, customer status, currency conversion, and the period covered by the estimate.
An under-estimate can leave the business short of the amount needed for the requested period; an over-estimate ties up cash. Have the calculation reviewed by an adviser familiar with non-resident GST before payment. The deposit requirement should not be confused with a portal fee, a refundable security, or a universal percentage of sales.
Registration period, expiry, and extension
Under section 27, the registration is valid for the period specified in the application or 90 days from the effective date, whichever is earlier. If the requested project lasts only 20 days, the registration can be requested for that shorter period; requesting a longer period does not create an initial validity longer than 90 days.
Extension
For sufficient cause, the registration may be extended by up to a further 90 days. The extension is not automatic. Apply through the prescribed process before the original registration expires, explain the cause, and deposit the additional estimated tax liability for the extension period. Keep evidence supporting the continued activity and the revised tax estimate.
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Calendar controls to maintain
- Planned commencement date and the five-day filing deadline.
- Date the certificate is issued and the effective date shown on it.
- Original validity end date.
- Earliest date for an extension request and the amount of additional estimated tax.
- Return periods and payment dates during the registration.
Post-registration filings and records
After registration, the business must follow the return and payment obligations attached to its category. GST Portal materials identify GSTR-5 for registered non-resident taxable persons. Maintain invoices, contracts, customer-status evidence, shipping or delivery records, tax calculations, deposit records, and correspondence supporting the classification and place of supply.
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Check the live GST Portal for the filing frequency and due dates applicable to the account. Dates can be changed by notifications or extensions, and an old calendar should not be treated as current. Reconcile the tax reported in returns with the supplies used to calculate the advance deposit and with the electronic ledgers shown on the portal.
Electronic ledgers
Portal guidance includes questions about the electronic cash ledger, electronic credit ledger, and tax-liability register for non-resident taxpayers. The account’s available ledgers and permitted credits depend on the applicable rules and the transactions actually reported. Confirm the current portal treatment rather than assuming that a normal resident taxpayer’s workflow applies unchanged.
Do not confuse REG-09 with the OIDAR route
OIDAR is a separate regime for an overseas provider supplying online information and database access or retrieval services from outside India to non-taxable online recipients in India. Whether the customer is a non-taxable online recipient and whether the service meets the OIDAR definition are decisive facts.
| Situation | Route indicated by the applicable provisions | Important consequence |
|---|---|---|
| No fixed Indian place of business or residence; occasional taxable supplies in India | Non-resident taxable person; FORM GST REG-09 | Indian resident signatory with PAN, advance estimated-tax deposit, five-day advance filing, and time-limited registration. |
| Overseas provider of OIDAR to a non-taxable online recipient in India | Separate OIDAR registration and return framework; the rules provide a separate application route and portal materials identify GSTR-5A | Do not automatically use the non-resident taxable person analysis; establish the service character and recipient status first. |
| Foreign business with a fixed Indian place of business or supplies outside the occasional non-resident definition | Ordinary state-wise registration or another compulsory-registration category may be relevant | The exact answer depends on the entity, supply, and place-of-supply facts. |
A software company, marketplace, streaming provider, cloud service, or other digital business should not select a route solely because it has no Indian office. Analyse the service and the recipient before filing.
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Common mistakes and how to avoid them
Assuming every foreign company needs REG-09
Correct the assumption by testing the statutory definition: occasional taxable supplies, no fixed place of business or residence in India, and the relevant place-of-supply result.
Using the normal turnover threshold as a safe harbour
Section 24 separately includes non-resident taxable persons among compulsory-registration categories when they make taxable supplies. Do not rely on turnover alone.
Starting business after filing but before approval
The certificate must be issued before taxable supplies begin. Move the commercial start date or complete approval first.
Choosing a signatory who is outside India
The prescribed route requires an authorized signatory resident in India with a valid PAN. Appoint and verify that person before preparing the form.
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The temporary reference number and advance deposit are part of the application sequence. Estimate the liability and arrange the cash before submission.
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Quoting a fixed deposit amount
No single amount applies to every business. Calculate from the expected taxable supplies and applicable treatment for the requested period.
Using an old portal workflow
Portal screens, validations, filing dates, and extensions can change. Follow the current instructions displayed for the account and retain confirmation pages.
Confusing a non-resident taxpayer with an OIDAR supplier
Check the online-recipient and service definitions. OIDAR has a separate registration and return framework, including portal identification of GSTR-5A.
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A practical pre-filing checklist
- Written classification of the business’s Indian activity.
- Place-of-supply and customer-status analysis.
- Confirmation that there is no fixed place of business or residence in India, if relying on the non-resident definition.
- Chosen state or union territory and district.
- Valid passport and foreign tax identification number or other government identifier.
- Indian authorized signatory with valid PAN, authority, address, and mobile number.
- Requested registration period and planned commencement date.
- Estimated-tax computation and cash arranged for the advance deposit.
- Portal access, electronic verification capability, and a calendar for certificate expiry and returns.
How long does registration take?
The law requires filing at least five days before commencing business; it does not establish a guaranteed end-to-end processing time. Approval can depend on document completeness, verification, portal availability, and responses to any notice. Plan earlier than the statutory minimum, especially for a trade show, short project, launch, or contract with a fixed delivery date.
When professional advice is especially important
Obtain a fact-specific Indian GST review when the business has several customer types, bundled goods and services, an Indian intermediary, a warehouse or fulfilment provider, recurring digital services, related-party arrangements, or uncertainty about whether the customer is a taxable person. Advice is also valuable when forecasting the deposit, deciding the state or union territory, appointing the signatory, or requesting an extension. The official provisions establish the route and mechanics, but they do not decide an individual business’s place-of-supply or tax estimate.
Currentness note
The statutory requirements and official portal materials used for this guide were checked on 13 October 2026. The CBIC presentation of the Act, the amended REG-09 compilation, portal screens, filing dates, and notifications can change. Before filing, compare the live GST Portal form and instructions with the current Act, Rules, and applicable notifications.
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