Foreign companies exhibiting at Indian trade fairs often discover GST only when the organiser asks for a registration number or when customs holds their display goods. Indian GST has a specific route for this situation: registration as a non-resident taxable person, or NRTP. This guide explains when you need it, how to apply, what the advance deposit is, how the GSTR-5 return works and how to get any unused deposit back. It also touches on temporary import of goods for display.
Who is a non-resident taxable person
A non-resident taxable person is someone who occasionally undertakes transactions involving the supply of goods or services in India, whether as principal, agent or otherwise, and who has no fixed place of business or residence in India. A foreign exhibitor that sells products from a stand, sells display stock at the end of the fair, or provides paid services during the event fits this description. Unlike regular taxpayers, there is no turnover threshold: registration is compulsory for any taxable supply, however small.
Timing: apply at least 5 days before
The application for NRTP registration must be made at least five days before you start making taxable supplies in India. For a trade fair this means at least five days before the first day of the event, and in practice two to three weeks earlier, because the application needs an Indian authorised signatory, the advance deposit must be paid before the registration is granted, and bank transfers from abroad take time to reflect.
How to register
- 1
Appoint an authorised signatory in India: The person must have an Indian PAN and will sign the application and returns on your behalf. Many exhibitors use their Indian filing agent for this role.
- 2
Prepare the identity documents: For a company, the certificate of incorporation and the tax identification number from the home country, plus the passport of the authorised representative of the company. Documents may need to be translated into English.
- 3
File Form GST REG-09: The NRTP application is a simplified form on the GST portal. State the period for which registration is sought, up to 90 days, and the estimated taxable supplies during that period.
- 4
Pay the advance deposit: The portal generates a temporary reference number. Deposit an amount equal to the estimated GST liability for the registration period. The deposit sits in your electronic cash ledger and is used to pay the tax as you file returns.
- 5
Receive the registration certificate: Once the deposit reflects and the application is approved, a GSTIN is issued. It is valid for the period requested or 90 days from the effective date, whichever is earlier.
Practical warning: do not under-estimate the advance deposit to save cash. If actual sales exceed the estimate, you cannot file GSTR-5 until the shortfall and interest are paid, and your registration may have expired by then. Over-estimating is safer, because the surplus comes back as a refund.
During the fair: invoicing
- Issue a tax invoice for every sale showing your NRTP GSTIN, the customer's details, HSN code, taxable value and GST at the applicable rate.
- Sales to a customer in the same state as the fair attract CGST plus SGST; sales to customers in another state attract IGST.
- Keep a simple sales register with invoice numbers, because the GSTR-5 asks for invoice-level detail for supplies to registered persons.
- Under current rules an NRTP cannot claim input tax credit on Indian purchases other than goods imported by it, so do not plan around recovering GST on stand construction or hotel bills.
Filing GSTR-5
A non-resident taxable person files Form GSTR-5 for each month, or part of a month, of the registration period. Under current rules the return is due by the 13th of the following month, or within seven days after the registration expires, whichever is earlier. The return reports outward supplies, imports of goods, tax payable and tax paid, and the liability is settled from the advance deposit in the cash ledger. A nil return is still required if there were no supplies.
Refund of the unused deposit
If your deposit was larger than the tax finally payable, the balance in the electronic cash ledger is refundable. The refund is claimed after the last GSTR-5 for the registration period has been filed, through the refund module on the portal, and is credited to the bank account recorded in the registration. Make sure the bank details in the registration are correct and belong to the registered entity, because refunds are not paid to a third party.
Bringing goods in for display
Exhibition goods that will go back home can usually be imported temporarily without paying full customs duty and IGST, provided they are re-exported within the permitted period. India accepts the ATA Carnet for goods brought in for exhibitions and fairs, which lets you clear customs on arrival and departure without a separate duty deposit. Goods that are sold in India rather than re-exported become a normal import, and the duty and IGST become payable. Co-ordinate with the fair organiser and your freight forwarder well before shipping, and keep the carnet or temporary import documents with the stand manager throughout the event.
After the fair
- File the final GSTR-5 within the deadline and pay any shortfall.
- Apply for the refund of any surplus deposit.
- Let the registration lapse at the end of the period; no separate cancellation is needed unless you cancel early.
- Keep invoices and the return acknowledgements for the retention period in case the department raises a query later.
Fastlegal provides the Indian authorised signatory, files the NRTP application and returns, manages the deposit and refund, and can connect you with a customs broker for temporary import, so your team can focus on the stand.
Frequently asked questions
Do we need NRTP registration if we only display goods and take no orders?↓
If you make no taxable supply in India, there is nothing to register for. Pure display with no sales, no paid services and no goods sold at the stand usually does not require registration. The moment you sell samples, sell display stock at the end of the fair, or charge Indian customers for anything, you are making a supply and the NRTP rules apply. Our quick check tool helps you decide.
Can we register as NRTP without an Indian PAN?↓
Yes. The NRTP application is made with a self-attested copy of your passport, or for a company, the tax identification number or unique number of the home country, rather than an Indian PAN. However, you must appoint an authorised signatory in India who has a valid PAN.
How is the advance deposit calculated?↓
You estimate the taxable supplies you expect to make during the registration period and deposit the GST on that estimate. The estimate is yours, but it should be reasonable. Any surplus after filing the final GSTR-5 is refundable, and any shortfall must be paid with interest before the return can be filed.
Can the 90-day registration be extended?↓
Yes. An extension of up to a further 90 days can be requested before the original period expires, with a further advance deposit for the extended period. The extension must be applied for while the registration is still valid.
This guide is general information under rules current at the date shown, not professional advice for your situation. Rules, due dates and fees change by notification.
Keep reading
OIDAR GST for Foreign SaaS and Digital Businesses: A Guide
A plain-English guide for foreign software, content and digital service providers on when Indian GST applies to them, how to register and how to stay compliant from abroad.
GST Late Fee and Interest Explained: GSTR-3B, GSTR-1, 9, 10
A clear breakdown of the daily late fee, the caps by turnover, when 18% interest applies and the two ways to pay what you owe.