GST Registration in India for a Foreign-Owned Company

GST registration India splits on the portal into two application types. A normal taxpayer file selects Taxpayer, uses the legal name as in the PAN database plus PAN, runs Part A then Part B, lists “Foreign Company registered in India” among constitution options, and asks a non-Indian citizen stakeholder for a passport number (GST Portal manual, normal taxpayer). An NRTP file selects Non resident Taxable Person, may identify with PAN, passport, TIN, or a home-country government ID, and needs an India-based authorized signatory with PAN, email, and a valid Indian mobile number (GST Portal manual, NRTP). The NRTP FAQ also requires a place of business in the state for the registration period and says to apply at least five days before commencement of business (GST Portal FAQ, NRTP). No turnover floor, processing day count, or fee from outside this packet appears below.

Official high-level steps already sit on India.gov and GST.gov.in. The gap for EU and US manufacturers is the normal-taxpayer versus NRTP field split.

Who is eligible for GST registration in India under the portal manuals?

The closed packet does not publish one eligibility line for every person or entity. It publishes how two categories start and what each asks for.

A normal taxpayer application starts at Services > Registration > New Registration. The applicant selects Taxpayer, state or UT and district, then the legal business or entity name as in the PAN database and the PAN (GST Portal manual, normal taxpayer). Constitution options include “Foreign Company registered in India” (GST Portal manual, normal taxpayer).

An NRTP application selects Non resident Taxable Person, then state or UT and district (GST Portal manual, NRTP). NRTP FAQ preconditions include:

• an authorized signatory in India with PAN, Indian mobile number, and email (GST Portal FAQ, NRTP);
• PAN, passport, TIN, or a home-country identifier for the applicant (GST Portal FAQ, NRTP);
• a place of business in the state for the registration period (GST Portal FAQ, NRTP).

Those are portal category rules, not a full statutory map of who must register. Building a wholly owned subsidiary in India is a separate step from these screens.

How do you do GST registration in India on the official portal?

Both routes open from Services > Registration > New Registration (GST Portal manual, normal taxpayer; GST Portal manual, NRTP). The category choice then splits the form.

Normal taxpayer application (includes “Foreign Company registered in India”)

Part A. Select Taxpayer, state or UT and district, then legal name as in the PAN database and the PAN (GST Portal manual, normal taxpayer). The portal asks for an email and a valid Indian mobile number for the Primary Authorized Signatory (GST Portal manual, normal taxpayer).

Part B sections named in the manual:

• Business Details (GST Portal manual, normal taxpayer)
• Promoters/Partners (GST Portal manual, normal taxpayer)
• Authorized Signatory (GST Portal manual, normal taxpayer)
• Authorized Representative (GST Portal manual, normal taxpayer)
• Principal Place of Business (GST Portal manual, normal taxpayer)
• Additional Places of Business (GST Portal manual, normal taxpayer)
• Goods and Services (GST Portal manual, normal taxpayer)
• State Specific Information (GST Portal manual, normal taxpayer)
• Aadhaar Authentication and Verification (GST Portal manual, normal taxpayer)

For a stakeholder who is not an Indian citizen, the portal asks for the passport number (GST Portal manual, normal taxpayer). Constitution options include “Foreign Company registered in India” (GST Portal manual, normal taxpayer).

Bank-account details have been optional in the initial application since 27 December 2018 and can be added by non-core amendment after GSTIN grant (GST Portal manual, normal taxpayer). The Bank Accounts FAQ states a bank account is not mandatory in the initial application and can be added after GSTIN grant by amendment (GST Portal FAQ, Bank Accounts).

Non-resident taxable person application

After selecting Non resident Taxable Person, state or UT, and district, the NRTP manual lists these tabs:

• Business Details (GST Portal manual, NRTP)
• Authorized Signatory (GST Portal manual, NRTP)
• Principal Place of Business (GST Portal manual, NRTP)
• Bank Accounts (GST Portal manual, NRTP)
• Verification (GST Portal manual, NRTP)

Applicant identity can use PAN, passport number, TIN, or the unique government identification number from the home country (GST Portal manual, NRTP). The authorized signatory belongs to India and supplies PAN, email, and a valid Indian mobile number (GST Portal manual, NRTP). Proof of authorized signatory can be a letter of authorization or a board or management resolution plus acceptance letter (GST Portal manual, NRTP).

An NRTP should apply at least five days before commencement of business (GST Portal FAQ, NRTP). Upload requirements include proof of appointment of authorized signatory and proof of principal place of business (GST Portal FAQ, NRTP).

What is the difference between the normal taxpayer route and the NRTP route?

The manuals support a field-level comparison. They do not, in this packet, say which commercial structure must use which route beyond that wording: normal taxpayer constitution includes “Foreign Company registered in India” (GST Portal manual, normal taxpayer); the other path is labeled Non resident Taxable Person (GST Portal manual, NRTP).

Portal item	Normal taxpayer	Non-resident taxable person (NRTP)
Category at start	Taxpayer (normal taxpayer manual)	Non resident Taxable Person (NRTP manual)
Form shape	Part A then Part B (normal taxpayer manual)	Business Details, Authorized Signatory, Principal Place of Business, Bank Accounts, Verification (NRTP manual)
Business identity	Legal name as in PAN database and PAN (normal taxpayer manual)	PAN, passport number, TIN, or home-country unique government ID (NRTP manual)
Constitution / label	Includes “Foreign Company registered in India” (normal taxpayer manual)	Non resident Taxable Person (NRTP manual)
Non-citizen ID	Passport number for a non-Indian citizen stakeholder (normal taxpayer manual)	Passport number among applicant identity options (NRTP manual)
Authorized signatory	Primary Authorized Signatory: email and valid Indian mobile in Part A (normal taxpayer manual)	Belongs to India; PAN, email, valid Indian mobile (NRTP manual)
Proof of signatory	Primary is mandatory; proof of appointment and photographs required (Authorized Signatory FAQ)	Letter of authorization, or board/management resolution plus acceptance letter (NRTP manual); appointment proof among uploads (NRTP FAQ)
Principal place of business	Part B section; must be inside the state of registration (normal taxpayer manual; Principal Place FAQ)	Place of business in the state for the registration period (NRTP FAQ); must be inside the state of registration (Principal Place FAQ)
Bank account at filing	Optional since 27 December 2018; add by non-core amendment after GSTIN (normal taxpayer manual; Bank Accounts FAQ)	Bank Accounts tab on the form (NRTP manual); not mandatory initially; add after GSTIN by amendment (Bank Accounts FAQ)
Timing note in packet	Not stated in the closed normal-taxpayer sources used here	At least five days before commencement of business (NRTP FAQ)

If entry structure is still open, read the India market entry strategy for European SMEs. This article only documents portal fields.

Not sure which portal category matches your India plan? Talk to an India market specialist before you open New Registration. The manuals fix the field list; they do not replace advice on which category fits your facts.

What documents and signatory rules does the portal actually require?

Authorized signatory

• A Primary Authorized Signatory is mandatory (GST Portal FAQ, Authorized Signatory).
• Only one authorized signatory can be primary (GST Portal FAQ, Authorized Signatory).
• Proof of appointment and photographs are required for authorized signatories (GST Portal FAQ, Authorized Signatory).
• On the NRTP path, the authorized signatory belongs to India and supplies PAN, email, and a valid Indian mobile number (GST Portal manual, NRTP).
• NRTP proof can be a letter of authorization or a board or management resolution plus acceptance letter (GST Portal manual, NRTP).

Principal place of business

• The principal place of business must be inside the state where the new GST registration is sought (GST Portal FAQ, Principal Place of Business).
• The NRTP FAQ requires a place of business in the state for the registration period and lists proof of principal place of business among uploads (GST Portal FAQ, NRTP).

Bank account

• A bank account is not mandatory in the initial application (GST Portal FAQ, Bank Accounts).
• It can be added after GSTIN grant by amendment (GST Portal FAQ, Bank Accounts).
• The normal taxpayer manual dates optional bank-account details to 27 December 2018, with addition by non-core amendment after GSTIN grant (GST Portal manual, normal taxpayer).

Aadhaar authentication

• If Aadhaar authentication is not chosen, the applicant must visit a designated GST Suvidha Kendra for photo capture and document verification (GST Portal FAQ, Aadhaar Authentication).
• Passport is listed as an accepted E-KYC upload document (GST Portal FAQ, Aadhaar Authentication).

The closed packet does not state processing days, government fees, or return calendars.

Can an NRI get GST registration in India?

The packet does not use “NRI” as a category label. It does state:

• A normal taxpayer file can include a stakeholder who is not an Indian citizen; the portal asks for that person’s passport number (GST Portal manual, normal taxpayer).
• Constitution options include “Foreign Company registered in India” (GST Portal manual, normal taxpayer).
• An NRTP applicant may identify with PAN, passport number, TIN, or a unique government identification number from the home country (GST Portal manual, NRTP).
• On the NRTP path, the authorized signatory belongs to India and supplies PAN, email, and a valid Indian mobile number (GST Portal manual, NRTP).
• If Aadhaar authentication is not chosen, the applicant must visit a designated GST Suvidha Kendra for photo capture and document verification; passport is an accepted E-KYC upload document (GST Portal FAQ, Aadhaar Authentication).

A non-resident can appear on these forms as a non-citizen stakeholder or as an NRTP applicant. The packet does not say an NRI acting alone, without the signatory and place-of-business elements above, completes registration. An employer of record in India is a workforce tool; these GST manuals do not describe it as a substitute for the taxpayer or NRTP application.

How do you qualify for GST registration, and is there a minimum income?

On the portal, in the sources allowed here, “qualify” means meeting the category inputs:

1. Pick Taxpayer or Non resident Taxable Person (GST Portal manual, normal taxpayer; GST Portal manual, NRTP).
2. Complete identity: PAN-linked legal name on the normal path, or PAN/passport/TIN/home-country ID on the NRTP path (GST Portal manual, normal taxpayer; GST Portal manual, NRTP).
3. Name a Primary Authorized Signatory on the normal path, or an India-based authorized signatory with PAN, Indian mobile, and email on the NRTP path (GST Portal manual, normal taxpayer; GST Portal manual, NRTP; GST Portal FAQ, Authorized Signatory).
4. Keep the principal place of business inside the state where registration is sought (GST Portal FAQ, Principal Place of Business).
5. On the NRTP path, apply at least five days before commencement of business and upload the appointment and place-of-business proofs the FAQ lists (GST Portal FAQ, NRTP).

On minimum income: no URL in this closed packet states a rupee turnover floor, a minimum income figure, or a threshold table. The answer changes with registration category and with rules outside this packet. Do not read the absence of a number here as “no minimum” in law. Use current official materials for your category, or professional advice on your supplies, before relying on any income or turnover figure.

What should a Western manufacturer do with this before filing?

• If you have or are forming a foreign company registered in India, read the normal taxpayer manual, including Part B and the “Foreign Company registered in India” constitution option (GST Portal manual, normal taxpayer). Pair it with the wholly owned subsidiary India guide.
• If you are looking at Non resident Taxable Person, read the NRTP manual and FAQ, including the five-day note and India-based authorized signatory preconditions (GST Portal manual, NRTP; GST Portal FAQ, NRTP).
• Confirm principal place of business sits in the state of registration (GST Portal FAQ, Principal Place of Business).
• If Aadhaar authentication is not chosen, plan a visit to a designated GST Suvidha Kendra for photo capture and document verification (GST Portal FAQ, Aadhaar Authentication).
• A bank account is not mandatory in the initial application and can be added after GSTIN grant by amendment (GST Portal FAQ, Bank Accounts).

Wider entry planning sits in the India market entry playbook. Workforce-only presence is covered in the Employer of Record India manufacturing guide. Neither replaces the GST portal manuals.

FAQ

Who is eligible for GST registration in India? A normal taxpayer file selects Taxpayer and the PAN-linked legal name; constitution options include “Foreign Company registered in India” (GST Portal manual, normal taxpayer). An NRTP file selects Non resident Taxable Person and meets FAQ preconditions on India-based authorized signatory, applicant ID, and place of business in the state (GST Portal FAQ, NRTP).

How to do GST registration in India? Open Services > Registration > New Registration, choose Taxpayer or Non resident Taxable Person, then complete that category’s Part A/Part B or NRTP tabs (GST Portal manual, normal taxpayer; GST Portal manual, NRTP).

Can NRI get GST registration in India? The manuals do not use the label “NRI.” They allow a non-Indian citizen stakeholder’s passport number on a normal taxpayer file and passport among NRTP identity options, with an India-based authorized signatory on the NRTP path (GST Portal manual, normal taxpayer; GST Portal manual, NRTP).

How to qualify for GST registration? Match category identity, Primary or India-based authorized signatory, principal place of business in the state of registration, and NRTP timing and uploads where that path applies (GST Portal manual, normal taxpayer; GST Portal manual, NRTP; GST Portal FAQ, NRTP; GST Portal FAQ, Principal Place of Business; GST Portal FAQ, Authorized Signatory).

What is the minimum income to register for GST? No URL in this closed official packet states a minimum income or turnover number. Scope and registration category change the legal answer; use current official materials or professional advice for your facts rather than any figure invented here.

Is a bank account required before GSTIN? A bank account is not mandatory in the initial application and can be added after GSTIN grant by amendment (GST Portal FAQ, Bank Accounts). The normal taxpayer manual records optional bank-account details since 27 December 2018, with addition by non-core amendment after GSTIN grant (GST Portal manual, normal taxpayer).

Want the normal-taxpayer versus NRTP checklist mapped to your India plan? Talk to an India market specialist. Bring the entity status you already have, or plan to form, and we will walk the portal category against that plan without treating this page as legal advice.

Written by Tileo, an operator with a decade of Europe-Asia industrial trade programs.