GST Registration for Foreign Entities & E-Commerce Sellers — What to Get Right Before You Start
Entering the Indian market as a foreign entity — or selling through an Indian e-commerce marketplace — creates immediate GST obligations that many international businesses discover only after a tax notice arrives. PNPC Global has guided cross-border businesses through Indian GST compliance since the regime's inception in 2017, as part of an India-UAE practice dating back to 1986. We do not just obtain your GSTIN.
What You're Really Buying
The Goods and Services Tax (GST) framework, introduced by the Constitution (101st Amendment) Act 2016 and operationalised through the Central Goods and Services Tax Act 2017, creates a comprehensive indirect tax on the supply of goods and services in India. For entities that do not have a permanent establishment in India but still make taxable supplies within Indian territory — or for businesses operating through Indian e-commerce platforms — the GST law prescribes specific registration categories distinct from the standard GSTIN obtained by resident businesses.
Two principal registration categories address foreign and e-commerce supply scenarios.
For the full scope, current process and what PNPC includes, see the dedicated GST Registration for Foreign Entities & E-Commerce Sellers service page.
When You'd Need This
- Foreign entity temporarily supplying goods or services in India — at trade fairs, exhibitions, or under a short-duration service contract — without a permanent Indian establishment: requires Non-Resident Taxable Person (NRTP) registration at least 5 days before first supply
- Indian resident individual or business selling goods or services through an e-commerce operator (Amazon, Flipkart, Meesho, Myntra and similar marketplaces) — Section 24(ix) requires registration regardless of turnover, subject to notified exemptions within the threshold for small suppliers of services and, since 1 October 2023, for small intra-State goods sellers operating in a single State with a PAN
- Foreign e-commerce operator facilitating supply of goods or services in India — mandatory registration in India, obligation to collect TCS on the net value of taxable supplies (0.5% in total since 10 July 2024, down from 1%) and file GSTR-8 monthly
- Foreign entity with a branch office or project office established in India under FEMA that makes taxable supplies in India — treated as a regular taxable person, standard GST registration required (a liaison office is not permitted to undertake commercial activity)
What This Doesn't Cover
- Foreign entity supplying services entirely to GST-registered Indian businesses (B2B) where all recipients pay tax under the reverse charge mechanism — in this specific scenario, the foreign supplier itself may not need Indian GST registration (though the place of supply analysis must confirm this)
- Foreign company that has set up an Indian subsidiary or wholly-owned Indian company — the Indian entity registers for GST as a regular domestic taxpayer; a separate NRTP registration is not required
- Foreign entity whose India activities are limited to import of goods for own consumption or internal use (not for onward supply in India) — imports are subject to Integrated GST (IGST) at the customs stage but a separate GST registration in India is not required for the importer if there is no domestic supply
Quick Answers
We are a foreign company with no office or staff in India. Do we need to register for GST?
It depends entirely on the nature of your India supply. If you supply goods or services in India only occasionally, without a fixed place of business in India (for example, at an exhibition or under a short-duration contract), you require Non-Resident Taxable Person (NRTP) registration. If you are providing OIDAR services (digital content, software, databases) to individual (non-GST-registered) customers in India, you require OIDAR registration regardless of turnover. If you are supplying only to GST-registered Indian businesses who pay GST themselves under the reverse charge mechanism, you may not need to register — but this requires a supply-specific analysis. If you are supplying goods to Indian customers via an Indian e-commerce marketplace, the registration route depends on your Indian presence and supply model and needs a supply-specific analysis.
What is an NRTP — Non-Resident Taxable Person — and how is it different from a regular GST registration?
An NRTP is specifically defined in Section 2(77) of the CGST Act 2017 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. NRTPs register using Form GST REG-09 on the GST portal, must deposit estimated tax in advance before the GSTIN is activated, file monthly GSTR-5 returns, and hold a registration that is valid for a maximum of 90 days (extendable). A regular GST registration, by contrast, has no advance deposit requirement, no validity period, and files GSTR-1 + GSTR-3B monthly (or quarterly under QRMP). Regular registration is appropriate for entities with a fixed Indian establishment or ongoing supply.
I sell products on Amazon India. Do I need a GST number even if my sales are very small?
Usually, but not always. Under Section 24(ix) of the CGST Act 2017, persons who supply goods or services through an e-commerce operator that collects Tax Collected at Source (TCS) under Section 52 must register regardless of aggregate turnover. Two notified exemptions apply within the normal registration threshold: suppliers of services through an e-commerce operator (other than services on which the operator itself pays tax under Section 9(5)) under Notification 65/2017-Central Tax, and, from 1 October 2023, suppliers of goods who make no inter-State supplies, sell through e-commerce operators in only one State or Union territory, and hold a PAN, under Notification 34/2023-Central Tax. If you sell inter-State or in more than one State, you must register. Marketplaces may also set their own GSTIN requirements for seller accounts, so check the platform's current terms.
Getting This Right From the Start
Whether you are a foreign entity entering India for the first time, a marketplace seller seeking to get compliant from day one, or an overseas digital business with Indian users — contact PNPC for a confidential supply-model assessment and a clear, written advisory on your GST obligations before your first Indian invoice is raised.
PNPC Global has advised Chennai, Bangalore and Hyderabad businesses since 1986. Explore the full GST practice for related services, or go straight to the GST Registration for Foreign Entities & E-Commerce Sellers page for specifics.
Rates, thresholds and filing dates are set by the relevant authority and revised periodically. Treat anything numeric here as "ask PNPC for the current figure," not as a quoted fact.