Foreign Company GST Registration


All individuals should apply for GST registration for foreign companies as per the GST Act. Goods and Services Tax or GST acts as an indirect tax in India. The tax applies to all the goods and services. The liability for payment of GST generally applies to the manufacturer or service provider in the value chain. However, the consumer pays the tax to the supplier along with the price charged. In India, GST shall come into effect from July 1st, 2017 replacing the existing tax structures like VAT, Service Tax, Central Excise, Luxury Tax, etc., In this article, let us look at all aspects of GST registration and filing for foreign companies doing business in India.

Do Foreign Companies Require Indian GST Registration?

Yes, any foreign company that supplies goods and/or services to recipients in India, but operates without a fixed place of business or residence in India should mandatorily obtain GST registration.

In the CGST Act, a “non-resident taxable person” has been defined any person who occasionally undertakes transactions involving the 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. And Section 24 of the CGST Act, has mandated that non-resident taxable persons making taxable supply mandatorily obtain GST registration.

Hence, all foreign companies that are supplying goods and/or services to recipients in India are required to obtain GST registration.

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