GST Compliance – NRTP Registration

Registration of Non-Resident Taxable Person (NRTP)

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Users must verify with the CGST Act/Rules and GSTN updates.

✍️ Preface

A Non-Resident Taxable Person (NRTP) occasionally supplies goods or services in India without a fixed place of business. Such persons must obtain GST registration at least 5 days before commencement of business and pay advance tax equal to estimated liability.

This manual consolidates the law, process, document requirements, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Governing NRTP Registration

2. Preconditions & Eligibility

3. Step-by-Step Registration Process

4. Validity & Extension of Registration

5. Documents Required

6. FAQs (with Basis)

7. Compliance Checklist (Fillable Format)

⚖️ 1. Law Governing NRTP Registration

• Section 24, CGST Act, 2017 – Mandatory registration for NRTP, irrespective of turnover.

• Section 27, CGST Act, 2017 – Special provisions for NRTP, advance tax, validity.

• Rule 13 & 14, CGST Rules, 2017 – Procedure for NRTP registration.

🎯 2. Preconditions & Eligibility

As per FAQs:

• Authorized Signatory in India with:

  • Valid PAN

  • Indian mobile number & email.

• Applicant must have:

  • PAN/Passport/TIN or equivalent from home country.

  • Place of business in India.

  • Prescribed documents (proof of business, authorization).

🛠️ 3. Step-by-Step Registration Process

Part A – Generate TRN

1. Visit www.gst.gov.in → Services > Registration > New Registration.

2. Select “Non-Resident Taxable Person” in I am a dropdown.

3. Fill: Legal Name, PAN/Passport/TIN, Authorized Signatory details, Indian mobile/email.

4. Validate separate OTPs → TRN generated (valid 15 days).

Part B – Complete Application

1. Login with TRN → OTP verification.

2. Fill 5 tabs:

   • Business Details: Period of registration (max 90 days), Estimated Turnover, Estimated Tax Liability, Foreign Address.

   • Authorized Signatory: Must be Indian resident with valid PAN; upload photo & authorization.

   • Principal Place of Business: Indian address with proof.

   • Bank Accounts: Optional (from Dec 2018).

   • Verification: File with DSC/EVC/E-Sign.

3. Generate Challan: System pre-fills tax liability under CGST/SGST/IGST; advance payment mandatory before ARN.

4. ARN generated after challan payment; provisional GSTIN allotted.

⏰ 4. Validity & Extension

• Registration valid for period applied or 90 days, whichever earlier.

• Extendable once for 90 more days by applying before expiry.

• If business continues beyond this, normal taxpayer registration required.

📂 5. Documents Required

• Proof of Authorized Signatory (Letter of Authorization/Board Resolution).

• Photograph of Authorized Signatory.

• Proof of Principal Place of Business (ownership/rental/consent).

• Passport/TIN/PAN of NRTP.

• Optional: Bank Account proof (cheque/passbook).

❓ 6. FAQs (with Basis)

Q1. Is PAN mandatory for NRTP registration?
No, PAN/Passport/TIN accepted. Authorized Signatory must have PAN. (FAQ 3)

Q2. Is an Indian mobile number mandatory?
Yes, of the Authorized Signatory. (FAQ 4)

Q3. When should NRTP apply?
At least 5 days before business starts. (FAQ 9)

Q4. Why must advance tax be paid?
Law mandates deposit equal to estimated liability. (FAQ 13, 14)

Q5. How long is registration valid?
90 days or specified period; extendable once. (FAQ 11)

Q6. What happens after extension expiry?
Must apply as normal taxpayer. (FAQ 12)

Q7. What is GSTIN status before approval?
Provisional until approved by officer. (FAQ 13)

Q8. What are application statuses?
Draft, Pending for Validation, Validation Error, Pending for Processing, Provisional, Approved. (FAQ 16)

✅ 7. Compliance Checklist (Fillable Format)