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GST for Foreign Companies.

India GST is unforgiving — wrong place of supply, missed ITC, late returns can each cost lakhs. We handle registration, monthly returns, export refunds, and OIDAR compliance for foreign-owned businesses operating in India.

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?Quick Answer

Do foreign companies need to register for GST in India?

Yes, the moment you make any taxable supply in India — there is no minimum threshold for non-residents. You register either as a Non-Resident Taxable Person (NRTP) or, through your Indian subsidiary, as a regular taxpayer. Failure to register before the first supply attracts heavy penalties and ITC loss.

Threshold (Foreign)
No Minimum
Standard Rate
18% IGST
Export of Services
Zero-Rated
Key Facts at a Glance
GSTR-1 due11th of next month
GSTR-3B due20th of next month
Annual return (GSTR-9)31 December
LUT renewal1 April every year
OIDAR rate18% IGST
Late fee₹50/day, max ₹5,000
What we handle

Every invoice, every return, every refund — reconciled.

We treat GST as a real workflow, not a once-a-month scramble. Daily invoice reconciliation, vendor follow-ups for missing GSTR-2B, and proactive refund tracking are built into every retainer.

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01
GST Registration

NRTP or regular registration with PAN, authorised signatory, principal place of business, and digital signatures — completed in 7–10 working days.

02
LUT Filing for Exports

Letter of Undertaking filing every April to enable export of services without IGST payment — preserving working capital throughout the year.

03
Monthly GSTR-1 & GSTR-3B

Outward supply detail and summary returns filed before due dates, with full GSTR-2B reconciliation to maximise eligible ITC and flag mismatches.

04
Export Refund Claims

Quarterly refund applications for unutilised ITC on zero-rated exports, with full documentation and follow-up with the GST officer until disbursal.

05
OIDAR Compliance for SaaS

Monthly GSTR-5A filing, IGST collection, and B2C reporting for foreign SaaS, streaming, and digital service providers selling to Indian consumers.

06
Annual GSTR-9 / GSTR-9C Audit

Annual return and reconciliation statement with full audit trail, ready for any departmental scrutiny — filed before 31 December.

GST keeping you up at night?

Send us your last 3 months of returns. We will do a free reconciliation audit and show you the ITC you've been missing.

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Frequently Asked Questions

Answered by CAs.

Does a foreign company need GST registration in India?+
Yes, if it makes any taxable supply of goods or services in India — there is no threshold exemption for non-residents. Foreign companies must register as a Non-Resident Taxable Person (NRTP) or appoint an authorised signatory in India for regular registration.
What is the GST rate on services exported from India?+
Export of services is zero-rated under GST. You can either export under a Letter of Undertaking (LUT) without paying IGST, or pay IGST and claim refund. We help foreign-owned subsidiaries set up LUT each financial year to keep working capital free.
How is GST calculated on imported services (OIDAR)?+
Online Information and Database Access or Retrieval (OIDAR) services supplied to Indian consumers attract 18% IGST. Foreign suppliers must register, charge IGST, and file GSTR-5A monthly. We handle full OIDAR compliance for SaaS, streaming, and digital platforms.
What are the monthly GST returns to be filed?+
GSTR-1 (outward supplies) by 11th, GSTR-3B (summary and tax payment) by 20th, and GSTR-2B reconciliation. Annual returns GSTR-9 and GSTR-9C (audit) are due by 31 December. We handle the full monthly cycle on retainer with reconciliation reports.
Can a foreign company claim input tax credit (ITC) in India?+
Yes, an Indian subsidiary or registered branch can claim ITC on inputs and input services used for taxable supplies, subject to matching with GSTR-2B and time limits. ITC on capital goods, professional services, and most operating expenses is generally available.
What is the place of supply for cross-border services?+
Under GST, place of supply for B2B services to a foreign client is the location of the recipient (export of services, zero-rated). For B2C and specific services like real estate or events, it is the location of performance. Determining place of supply correctly is critical to avoid wrong tax.
How long does GST registration take?+
Typically 7–10 working days from document submission. Foreign companies need additional documents: passport, parent company incorporation certificate, board resolution, and authorised signatory PAN. We file on Day 1 and respond to any clarification within 24 hours.
What is the penalty for late GST filing or non-compliance?+
Late filing attracts ₹50 per day (₹20 for nil returns) up to ₹5,000 per return, plus 18% interest on unpaid tax. Non-filing for 6 consecutive months can lead to GSTIN cancellation. We guarantee zero late filings on retainer engagements.
Is reverse charge applicable to foreign company transactions?+
Yes. When an Indian business imports services from a foreign supplier, it must pay IGST under reverse charge and self-invoice. The same business can usually claim ITC on the reverse charge tax. We map reverse charge obligations for every cross-border invoice.
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