Foreign businesses or individuals who supply goods or services in India — even without a permanent establishment — must obtain GST Registration as a Non-Resident Taxable Person (NRTP) before commencing business.
This registration allows them to legally collect and remit GST on transactions made within India.
Who Needs GST Registration (Foreign Entities)
Foreign companies supplying goods or services in India.
Overseas exhibitors participating in Indian trade fairs or events.
Foreign service providers (consulting, digital, etc.) billing Indian clients.
Liaison or branch offices of foreign entities conducting taxable operations in India.
Registration is mandatory even if turnover is below ₹20 lakhs.