NRI GST Registration in India (2026 Guide): Process, Documents & NRT Rules

For NRIs who want to sell goods or services in India, GST registration is mandatory. If you do not have a fixed place of business in India, you will be treated as a Non-Resident Taxable Person. NRTPs must apply for GST registration online at least five days before starting business activities. The process requires an authorised signatory in India, advance payment of GST, and basic documents such as a PAN. Once registered, NRTPs are required to file Form GSTR-5, which includes details of all purchases and sales. The registration is valid for 90 days and can be extended for another 90 days if needed. This blog will serve as a reader's guide to NRI GST registration in India, covering the process, required documents, and rules.

What is NRI GST Registration?

NRI GST registration is the mandatory registration for Non-Resident Indians who supply goods or services in India without a fixed place of business. Under the Central Goods and Services Tax Act, 2017, such individuals must register as a Non-Resident Taxable Person and submit Form GST REG-09 at least 5 days before commencing business in India. [1]

Who Qualifies as an NRI Under GST?

Under GST, an NRI is a person who:

• Resides outside India
• Does not have a fixed place of business in India
• Supplies goods or services in India, either directly or occasionally.

What is NRTP (Non-Resident Taxable Person)?

NRTPs in GST are Non-Resident Taxable Persons who occasionally engage in transactions involving the supply of goods or services in India without a fixed place of business or residence in the country.

These NRIs are required to obtain a mandatory GST registration in India before commencing business activities. They are also required to appoint an authorised signatory residing in India to handle compliance on their behalf and ensure the timely filing of GST returns during the period of registration, in accordance with the Central Goods and Services Tax Act, 2017.

Difference Between NRI, NRT & Regular GST Taxpayer

Where a regular GST taxpayer is a person or business that carries on an ongoing supply of goods or services within India, a Non-Resident Taxable Person or NRTP in GST refers to NRIs who undertake occasional transactions in India. A Non-Resident Indian, on the other hand, is simply a person residing outside India who may or may not be engaged in business activities in India. [2]

Is GST Registration Mandatory for NRIs?

Under Section 24 of the Central Goods and Services Tax Act, 2017, GST registration is mandatory for Non-Resident Taxable Persons carrying out occasional business activities in India, regardless of their turnover or income thresholds.

Such persons are required to obtain a GSTIN or Goods and Services Tax Identification Number by registering at least five days prior to the commencement of business in India. They are also required to make an advance tax deposit based on their estimated tax liability for the period of registration, which can later be adjusted against their actual GST dues.

Documents Required for NRI GST Registration 

Non-Resident Taxable Persons conducting business in India are required to obtain GST registration regardless of their turnover, as per the Central Goods and Services Tax Act, 2017. To complete the registration process, the following documents need to be submitted: [3]

• Proof of identity: Self-attested copy of a valid passport
• Proof of appointment of Authorised Signatory: Letter of authorisation or board resolution appointing an Indian resident as the authorised signatory
• Proof of principal place of business: Address proof of the place where the business will be conducted in India
• Proof of details of bank accounts: Bank statement, cancelled cheque, or first page of passbook

Step-by-Step NRI GST Registration Process

NRIs are required to obtain GST India registration at least 5 days before commencing business in India, as per the Central Goods and Services Tax Act, 2017. The GST registration for non-residents can be done in these easy steps:

• Step 1: Prepare documents: Gather all required documents for NRI GST registration, including a self-attested copy of your valid passport, a Tax Identification Number (if available), address proof, and authorised signatory details.
• Step 2: Appoint an authorised signatory: Appoint an Indian resident as your authorised signatory to handle your GST compliance, filings, and communication with authorities in India.
• Step 3: Login to the portal & initiate registration: Visit the GST portal at https://www.gst.gov.in/, select New Registration, and choose Non-Resident Taxable Person. Complete Part A of the application and verify it using the OTP sent to your email and mobile number.
• Step 4: Submit application form REG-09:  Fill Part B of Form GST REG-09, upload the required documents, and complete verification using an Electronic Verification Code or digital signature.
• Step 5: Advance tax deposit: Based on your estimated turnover, deposit the advance GST amount for the registration period. Your registration will be activated after this payment.
• Step 6: Issuance of certificate: Once the application is verified, a GST registration certificate will be issued. The registration will remain valid for 90 days and can be extended upon request.

Mini Checklist for NRI GST Registration

Before you start, make sure you have:

• Valid passport
• Tax Identification Number
• Email ID & Indian/mobile number for OTP verification
• Authorised signatory details
• Address proof
• Estimated tax liability amount for advance deposit

Advance Tax Deposit & Validity Rules (2026 Update)

For the financial year 2026-27, Non-Resident Indians and Non-Resident Taxable Persons must comply with the following advance tax deposit and validity rules under the Central Goods and Services Tax Act, 2017:

• No minimum threshold for registration: Unlike resident taxpayers, who have thresholds of ₹40 lakh for goods and ₹20 lakh for services, NRTPs have no minimum turnover threshold. GST registration is mandatory for any taxable supply in India.
• Adjustment and refund of advance tax: The advance tax deposited at the time of registration is not a separate charge, but it is adjusted against the actual GST liability. If the deposited amount exceeds the final payable tax, the excess can be claimed as a refund after filing GSTR-5.
• Additional payment in case of shortfall: If the actual GST liability exceeds the advance tax deposit, the NRI or NRTP must pay the shortfall immediately. Failure to do so can lead to non-compliance and affect return filing.
• Mandatory return filing linked to validity: NRTPs must file GSTR-5 either monthly or within 7 days after the expiry of their registration period. Filing this return ensures a proper tax adjustment and helps claim an eligible refund.
• No automatic extension of registration: GST registration for NRTPs does not renew automatically after 90 days. To continue business operations, the taxpayer needs to file Form GST REG-11 before the expiry and pay advance tax for the extended period.
• Consequences of non-compliance: Failure to deposit advance tax, file returns, or extend registration on time can result in penalties, cancellation of registration, and denial of refunds.

Example: Rahul, an NRI living in the UAE, wishes to undertake business activities in India for 90 days. He estimates a turnover of ₹10,00,000 during this period. Assuming the applicable GST rate on the goods or services supplied is 18%, his estimated tax liability would be ₹1,80,000. Accordingly, Rahul is required to deposit this amount as advance tax at the time of obtaining GST registration, which will later be adjusted against his actual tax liability upon filing returns.

GST Compliance After Registration (Returns & Penalties)

NRIs registered as NRTPs are required to comply with GST India return filing and payment obligations under the Central Goods and Services Tax Act, 2017. The compliance requirements are as follows: [4]

• Mandatory filing of GSTR-5: NRTPs must file GSTR-5 every month or within 7 days after the expiry of their registration, whichever is earlier. This return includes details of outward and inward supplies, as well as the tax payable.
• Timely payment of tax liability: GST must be paid on time through advance tax deposits. Any shortfall in tax liability must be paid later to avoid interest and penalties.
• Nil return requirement: Even if no business transactions are conducted during the registration period, NRTPs must still file a nil return to remain compliant.
• Interest on late payment: Delay in payment of GST can attract an interest of around 18% per annum on the outstanding tax amount.
• Late filing fees: Late filing of GSTR-5 can result in a penalty of around ₹50 per day and ₹20 per day for nil returns, subject to prescribed limits.
• Impact of non-compliance: Failure to file returns or pay taxes can lead to penalties, cancellation of registration, and even denial of refunds of excess advance tax.

Penalty Table:

Common Mistakes NRIs Make in GST Registration

NRIs often make errors in GST registration and compliance due to confusion between resident and non-resident rules. These mistakes can lead to penalties, delays, or rejection of registration. Some of the most common mistakes include:

• Wrongly assuming that the ₹40 lakh for goods and ₹20 lakh for services threshold applies to them, even though these limits are only for resident taxpayers. NRTPs must register regardless of turnover.
• Delaying applying for GST registration and failing to complete the process at least five days before starting business in India.
• Failure to appoint an authorised signatory who is a resident in India can result in rejection or delays in the registration and compliance process.
• Using incorrect NRI bank accounts, such as resident accounts, instead of appropriate NRE or NRO accounts.
• A lack of understanding of the reverse charge mechanism or failure to apply for a Letter of Undertaking when required can lead to incorrect tax treatment and penalties.
• Assuming that no further action is required after registration is a common mistake, as NRTPs must file GSTR-5 returns regularly to maintain compliance.

Can an NRI Sell on Amazon or Provide Services in India?

Yes, NRIs can sell on Amazon and provide services in India, provided they comply with the applicable regulations, such as the Foreign Direct Investment Policy, the Central Goods and Services Tax Act, 2017, and guidelines issued by the Reserve Bank of India.

​NRIs must operate through a registered business entity in India and obtain GST registration before selling taxable goods or services. To sell on platforms like Amazon, they require a PAN card, an NRE or NRO bank account, and GST registration.

If the business involves importing goods into India, obtaining an Import Export Code is mandatory. NRIs are also permitted to offer specialised professional services in India, provided they comply with Indian tax laws, GST regulations, and foreign exchange rules.

Easy NRI GST Registration with NoBroker

Managing GST compliance from abroad can prove to be difficult for NRIs, especially when dealing with documentation, registration timelines, and return filing requirements. With NoBroker’s seamless NRI GST registration services, NRIs can ease the entire process from application to ongoing compliance. As a leading legal and property services platform, NoBroker offers end-to-end support, including documentation assistance, guidance on authorised signatories, and GST filing support. NoBroker is a one-stop solution for NRIs looking to start or manage their business operations in India.