Answer five questions to find out whether you need NRTP registration, OIDAR registration, an Indian entity — or nothing yet.
Question 1 of 5
A foreign business supplying in India occasionally without a fixed place registers as a Non-Resident Taxable Person; a foreign supplier of digital services to Indian consumers registers under OIDAR; a lasting presence with a place of business is normally an Indian subsidiary or branch with a regular registration.
If you only sell services to GST-registered Indian businesses, they pay IGST on the import of services under reverse charge and you do not register. Selling goods, or selling digital services to consumers, changes that.
NRTP registration must be in place at least five days before you start supplying in India, with an advance deposit of estimated tax — so plan it with your event or contract dates.
Indicative calculation under current rules; the GST/MCA portal computes the final amount at filing. Not professional advice.
A person who occasionally undertakes transactions involving supply of goods or services in India, as principal or agent, without a fixed place of business or residence in India. NRTPs register under a special, time-limited registration.
For the period requested, up to 90 days, extendable once by up to a further 90 days on payment of an additional advance deposit, under current rules.
If every customer is a GST-registered business, the customer pays tax under reverse charge and OIDAR registration is not required. Any sales to unregistered persons or consumers bring you within OIDAR.
Regular registration requires a place of business in India, which in practice means an Indian subsidiary, branch, project or liaison structure, or an authorised representative arrangement.