GST Registration for Foreigners

GST Registration for Foreigners

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GST registration as non-resident taxable person with LEDGERS Accounting software.


GST registration as non-resident taxable person with 1 year GST return filing and LEDGERS Accounting software.


GST registration as a non-resident taxable person with 1 year GST return filing, authorised person in India, virtual office and LEDGERS accounting software.

GST Registration for Foreigners

All persons are required to apply for GST registration with foreign companies in accordance with the GST Act. Goods and Services Tax or GST operates as an indirect tax in India. Taxes apply to all goods and services. The GST payment obligation usually applies to the manufacturer or service provider in the value chain. However, the buyer pays the tax to the supplier and the amount charged. In India, GST will take effect from 1 July 2017 replacing existing tax structures such as VAT, Service Tax, Central Excise, Luxury Tax, etc., In this article, let’s take a look at all aspects of GST registration and complement foreign countries Companies doing business in India.

Do Foreign Companies Require GST India Registration?

Yes, any foreign company that provides goods and / or services to recipients in India, but operates outside a fixed business or residential area in India must obtain GST registration under obligation.

In CGST law, “non-taxable resident” is defined as any person who from time to time engages in transactions involving the provision of goods or services or both, either as principal or agent or in any other capacity, but who has no business or residency in India. Also, Section 24 of the CGST Act, mandates that non-taxable non-resident taxpayers obtain GST registration.

Therefore, all foreign companies providing goods and / or services to recipients in India are required to obtain GST registration.

Read the guide to getting GST Registration in India.

GST Filing for Foreign Companies

All foreign companies registered with GST must complete Form GSTR-5 via the GST Common Portal or GSP. Like other taxpayers registered under the GST, the GST reimbursement imposed by foreign companies must include details of foreign assets and internal assets. GST deposit and payment of GST debt to third parties must be paid on the 20th of each month or within 7 days after the last due date for GST registration, whichever is higher.

Many foreign companies are involved in providing or providing Internet Information and Data Access or Return (OIDAR) information. Such foreign companies that provide OIDAR services to Indians also need to obtain GST registration and submit a monthly GST application using Form GSTR-5A on or before 20.

Instruction for Filing GSTR-5

Form GSTR-5 must be submitted online through the GST Common Portal. 

  1. Terms used:
    • GSTIN: Goods and Services Tax Identification Number
    • UIN: Unique Identity Number
    • UQC: Unit Quantity Code
    • HSN: Harmonized System of Nomenclature
    • POS: Place of Supply (Respective State)
    • B to B: From one registered person to another registered person
    • B to C: From registered person to unregistered person
  2. GSTR-5 is applicable to non-resident taxable person and it is a monthly return.
  3. The details in GSTR-5 should be furnished by 20thof the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier.
  4. Table 3 consists of details of import of goods, bill of entry wise and the taxpayer shall specify the amount of ITC eligible on such import of goods.
  5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number.
  6. Table 4 consists of amendment of import of goods. The details shall reflect in the returns of the earlier tax period.


  1. The taxpayer shall report the invoice-level information, rate-wise, pertaining to the tax period separately for goods and services as under:
    • For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5;
    • For all inter-state B to C supplies, where invoice value exceeds more than Rs.2,50,000/- (B to C Large) invoice level, the taxpayer should provide the details in Table 6; and
    • For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs.2, 50,000/- State-wise summary of supplies shall be filed in Table 7.
    • Table 8 consists of amendments in respect of –
      • B2B outward supplies declared in the previous tax period;
      • “B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported in the previous tax period; and
      • Original Debit and credit note details and its amendments.
  2. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State supplies where invoice value is more than Rs.250000/-.
  3. Table 10 consists of tax liability on account of outward supplies declared in the current tax period and negative ITC on account of an amendment to import of goods in the current tax period. On submission of GSTR-5, System shall compute the tax liability and the system shall post the ITC to the respective ledgers.

If you are a foreign company requiring GST registration or GST filing services, get in touch with an AK taxes Experts.

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