Non-Resident Taxable Person (NRTP) Under GST — Registration and Compliance

A Non-Resident Taxable Person (NRTP) under GST is a person who does not have a fixed place of business in India but occasionally makes taxable supplies of goods or services in India. Foreign companies exhibiting in Indian trade fairs, foreign performers providing event services in India, and overseas service providers supplying to Indian clients may qualify as NRTPs. Here is the complete compliance guide.

Who is a Non-Resident Taxable Person?

Under Section 2(77) of the CGST Act, an NRTP means any person who occasionally undertakes transactions involving 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.

Key characteristics:

• The person is NOT a resident of India (foreign national or foreign company)
• They make taxable supplies within India
• They do not have a fixed establishment in India (if they have a branch/liaison office, different rules apply)

Mandatory Registration Before Supply

An NRTP must obtain GST registration BEFORE commencing any taxable supply in India — there is no turnover threshold for NRTPs. Registration is mandatory regardless of the amount of supply. The registration application must be made at least 5 days before the first taxable supply.

Advance Tax Deposit

Like Casual Taxable Persons (CTPs), NRTPs must deposit an advance tax equal to the estimated GST liability for the period of registration at the time of application. This advance deposit is held by the GST authority and adjusted against actual liability at the time of filing returns.

Maximum Registration Period — 90 Days

NRTP registration is valid for a maximum of 90 days (or the period specified in the registration application, whichever is less). Extension of up to 90 additional days is possible by filing an application before the expiry.

Authorised Representative Requirement

Unlike CTPs (who are Indian residents), NRTPs must appoint an authorised representative — a person resident in India — who acts on behalf of the NRTP for all GST compliance purposes including receiving notices, filing returns and making payments.

GST Return for NRTP — GSTR-5

NRTPs file GSTR-5 (Monthly Return for Non-Resident Taxable Person) for each month of registration. GSTR-5 includes:

• Details of taxable outward supplies made in India
• Import of services (reverse charge)
• Tax payable and paid
• Refund of advance deposit claimed

GSTR-5 must be filed within 13 days after the end of each calendar month, or within 7 days after the last day of the registration period — whichever is earlier.

Conclusion

NRTP compliance is a distinct and mandatory requirement for foreign persons making occasional taxable supplies in India — with advance deposit and authorised representative requirements making it more complex than ordinary registration. SPOTON handles complete NRTP GST compliance for foreign companies. Contact us for expert GST compliance services.