GST Registration India for Foreign Companies: Normal vs NRTP

A GST registration India assessment for a foreign company can use the official portal pages to compare two application routes, but not to decide legal eligibility or mandatory registration. The normal taxpayer application selects Taxpayer, uses the PAN-linked legal name and PAN, and proceeds through Part A and Part B (GST Portal manual, normal taxpayer). The NRTP application selects Non resident Taxable Person, accepts PAN, passport, TIN, or a home-country government ID, and requests estimated turnover and estimated tax liability (GST Portal manual, NRTP). NRTP registration is valid for the requested period or 90 days from its effective date, whichever is earlier; an extension for one additional period not exceeding 90 days may be requested before expiry (GST Portal FAQ, NRTP). Advance tax equal to the estimated tax liability is required, and the ARN is generated only after that advance tax is paid (GST Portal FAQ, NRTP). Route and category choice depends on legal and transaction facts that these application manuals do not determine.

What do the GST Portal manuals establish about the two applications?

Preparation aid, not a route test. For an NRTP file, note that validity is the requested period or 90 days from the effective date, whichever is earlier, with a possible pre-expiry request for one additional period not exceeding 90 days. Advance tax equal to estimated tax liability is required, and the ARN is generated only after payment of that advance tax (GST Portal FAQ, NRTP).

For EU and US manufacturers, the useful preparation detail is the normal-taxpayer versus NRTP field split. The official sources linked in this article were rechecked on 26 August 2026; that verification date does not imply that the underlying rules were issued on that date.

The cited GST Portal manuals and FAQs explain how two application categories start and what each asks for. They do not determine which category the law requires for a particular applicant or transaction.

A normal taxpayer application starts at Services > Registration > New Registration. The applicant selects Taxpayer, state or UT and district, then the legal business or entity name as in the PAN database and the PAN (GST Portal manual, normal taxpayer).

An NRTP application selects Non resident Taxable Person, then state or UT and district (GST Portal manual, NRTP). NRTP FAQ preconditions include:

• an authorized signatory in India with PAN, Indian mobile number, and email (GST Portal FAQ, NRTP);
• PAN, passport, TIN, or a home-country identifier for the applicant (GST Portal FAQ, NRTP);
• a place of business in the state for the registration period (GST Portal FAQ, NRTP).

Those are portal category inputs, not a full statutory map of who must register. Building a wholly owned subsidiary in India is a separate step from these screens.

How do you do GST registration in India on the official portal?

Both routes open from Services > Registration > New Registration (GST Portal manual, normal taxpayer; GST Portal manual, NRTP). The category choice then splits the form.

Normal taxpayer application

Part A. Select Taxpayer, state or UT and district, then legal name as in the PAN database and the PAN (GST Portal manual, normal taxpayer). The portal asks for an email and a valid Indian mobile number for the Primary Authorized Signatory (GST Portal manual, normal taxpayer).

Part B sections named in the manual:

• Business Details (GST Portal manual, normal taxpayer)
• Promoters/Partners (GST Portal manual, normal taxpayer)
• Authorized Signatory (GST Portal manual, normal taxpayer)
• Authorized Representative (GST Portal manual, normal taxpayer)
• Principal Place of Business (GST Portal manual, normal taxpayer)
• Additional Places of Business (GST Portal manual, normal taxpayer)
• Goods and Services (GST Portal manual, normal taxpayer)
• State Specific Information (GST Portal manual, normal taxpayer)
• Aadhaar Authentication and Verification (GST Portal manual, normal taxpayer)

For a stakeholder who is not an Indian citizen, the portal asks for the passport number (GST Portal manual, normal taxpayer). The manual separately lists “Company (Foreign Limited)” in its Aadhaar-authentication table (GST Portal manual, normal taxpayer).

Bank-account details have been optional in the initial application since 27 December 2018 and can be added by non-core amendment after GSTIN grant (GST Portal manual, normal taxpayer). The Bank Accounts FAQ states a bank account is not mandatory in the initial application and can be added after GSTIN grant by amendment (GST Portal FAQ, Bank Accounts).

Non-resident taxable person application

After selecting Non resident Taxable Person, state or UT, and district, the NRTP manual lists these tabs:

• Business Details (GST Portal manual, NRTP)
• Authorized Signatory (GST Portal manual, NRTP)
• Principal Place of Business (GST Portal manual, NRTP)
• Bank Accounts (GST Portal manual, NRTP)
• Verification (GST Portal manual, NRTP)

Applicant identity can use PAN, passport number, TIN, or the unique government identification number from the home country (GST Portal manual, NRTP). The authorized signatory belongs to India and supplies PAN, email, and a valid Indian mobile number (GST Portal manual, NRTP). Proof of authorized signatory can be a letter of authorization or a board or management resolution plus acceptance letter (GST Portal manual, NRTP).

The Business Details tab requests estimated turnover and estimated tax liability (GST Portal manual, NRTP). Registration validity is the requested period or 90 days from the effective date, whichever is earlier; an extension for one additional period not exceeding 90 days may be requested before expiry (GST Portal FAQ, NRTP). Advance tax equal to estimated tax liability is required, and the ARN is generated only after that advance tax is paid (GST Portal FAQ, NRTP).

An NRTP should apply at least five days before commencement of business (GST Portal FAQ, NRTP). Upload requirements include proof of appointment of authorized signatory and proof of principal place of business (GST Portal FAQ, NRTP).

What is the difference between the normal taxpayer route and the NRTP route?

The manuals support a field-level comparison. They do not determine which route a commercial structure must use. That choice depends on legal and transaction facts outside these application manuals.

Portal item	Normal taxpayer	Non-resident taxable person (NRTP)
Category at start	Taxpayer (normal taxpayer manual)	Non resident Taxable Person (NRTP manual)
Form shape	Part A then Part B (normal taxpayer manual)	Business Details, Authorized Signatory, Principal Place of Business, Bank Accounts, Verification (NRTP manual)
Business identity	Legal name as in PAN database and PAN (normal taxpayer manual)	PAN, passport number, TIN, or home-country unique government ID (NRTP manual)
Category label	Taxpayer (normal taxpayer manual)	Non resident Taxable Person (NRTP manual)
Non-citizen ID	Passport number for a non-Indian citizen stakeholder (normal taxpayer manual)	Passport number among applicant identity options (NRTP manual)
Authorized signatory	Primary Authorized Signatory: email and valid Indian mobile in Part A (normal taxpayer manual)	Belongs to India; PAN, email, valid Indian mobile (NRTP manual)
Proof of signatory	Primary is mandatory; proof of appointment and photographs required (Authorized Signatory FAQ)	Letter of authorization, or board/management resolution plus acceptance letter (NRTP manual); appointment proof among uploads (NRTP FAQ)
Principal place of business	Part B section; must be inside the state of registration (normal taxpayer manual; Principal Place FAQ)	Place of business in the state for the registration period (NRTP FAQ); must be inside the state of registration (Principal Place FAQ)
Bank account at filing	Optional since 27 December 2018; add by non-core amendment after GSTIN (normal taxpayer manual; Bank Accounts FAQ)	Bank Accounts tab on the form (NRTP manual); not mandatory initially; add after GSTIN by amendment (Bank Accounts FAQ)
Turnover and liability estimates	The cited manual describes the normal-taxpayer Part A and Part B fields (normal taxpayer manual)	Estimated turnover and estimated tax liability are requested (NRTP manual)
Validity and extension	The cited manual describes the normal-taxpayer Part A and Part B fields (normal taxpayer manual)	Requested period or 90 days from effective date, whichever is earlier; one additional period not exceeding 90 days may be requested before expiry (NRTP FAQ)
Advance tax and ARN	The cited manual describes the normal-taxpayer Part A and Part B fields (normal taxpayer manual)	Advance tax equal to estimated tax liability is required; ARN is generated only after that advance tax is paid (NRTP FAQ)
Application timing	The cited manual describes the normal-taxpayer application flow (normal taxpayer manual)	At least five days before commencement of business (NRTP FAQ)

If entry structure is still open, read the India market entry strategy for European SMEs. This article only documents portal fields.

Not sure which portal category matches your India plan? Talk to an India market specialist before you open New Registration. The manuals fix the field list; they do not replace advice on which category fits your facts.

What documents and signatory rules does the portal actually require?

Authorized signatory

• A Primary Authorized Signatory is mandatory (GST Portal FAQ, Authorized Signatory).
• Only one authorized signatory can be primary (GST Portal FAQ, Authorized Signatory).
• Proof of appointment and photographs are required for authorized signatories (GST Portal FAQ, Authorized Signatory).
• On the NRTP path, the authorized signatory belongs to India and supplies PAN, email, and a valid Indian mobile number (GST Portal manual, NRTP).
• NRTP proof can be a letter of authorization or a board or management resolution plus acceptance letter (GST Portal manual, NRTP).

Principal place of business

• The principal place of business must be inside the state where the new GST registration is sought (GST Portal FAQ, Principal Place of Business).
• The NRTP FAQ requires a place of business in the state for the registration period and lists proof of principal place of business among uploads (GST Portal FAQ, NRTP).

Bank account

• A bank account is not mandatory in the initial application (GST Portal FAQ, Bank Accounts).
• It can be added after GSTIN grant by amendment (GST Portal FAQ, Bank Accounts).
• The normal taxpayer manual dates optional bank-account details to 27 December 2018, with addition by non-core amendment after GSTIN grant (GST Portal manual, normal taxpayer).

Aadhaar authentication

• If Aadhaar authentication is not chosen, the Primary Authorized Signatory and a promoter or partner, as applicable, must attend the designated GST Suvidha Kendra for photo capture and document verification (GST Portal FAQ, Aadhaar Authentication).
• Separately, passport is listed as an accepted E-KYC upload document (GST Portal FAQ, Aadhaar Authentication).

Can an NRI get GST registration in India?

The cited GST Portal manuals do not use “NRI” as an application category label. They state:

• A normal taxpayer file can include a stakeholder who is not an Indian citizen; the portal asks for that person’s passport number (GST Portal manual, normal taxpayer).
• An NRTP applicant may identify with PAN, passport number, TIN, or a unique government identification number from the home country (GST Portal manual, NRTP).
• On the NRTP path, the authorized signatory belongs to India and supplies PAN, email, and a valid Indian mobile number (GST Portal manual, NRTP).
• If Aadhaar authentication is not chosen, the Primary Authorized Signatory and a promoter or partner, as applicable, must attend the designated GST Suvidha Kendra for photo capture and document verification (GST Portal FAQ, Aadhaar Authentication). Separately, passport is an accepted E-KYC upload document (GST Portal FAQ, Aadhaar Authentication).

A non-Indian citizen stakeholder can provide a passport number in the normal taxpayer form, while an NRTP applicant can use one of the identifiers listed above (GST Portal manual, normal taxpayer; GST Portal manual, NRTP). These application fields do not answer statutory eligibility or mandatory registration. An employer of record in India is outside the application mechanics covered by these GST Portal manuals.

What should you prepare before using either GST application manual?

Use this as an application-preparation checklist after the appropriate category has been established from the relevant legal and transaction facts. The checklist does not determine eligibility or mandatory registration.

1. Confirm whether you need to inspect the Taxpayer or Non resident Taxable Person application materials (GST Portal manual, normal taxpayer; GST Portal manual, NRTP).
2. Complete identity: PAN-linked legal name on the normal path, or PAN/passport/TIN/home-country ID on the NRTP path (GST Portal manual, normal taxpayer; GST Portal manual, NRTP).
3. Name a Primary Authorized Signatory on the normal path, or an India-based authorized signatory with PAN, Indian mobile, and email on the NRTP path (GST Portal manual, normal taxpayer; GST Portal manual, NRTP; GST Portal FAQ, Authorized Signatory).
4. Keep the principal place of business inside the state where registration is sought (GST Portal FAQ, Principal Place of Business).
5. For an NRTP application, prepare estimated turnover and estimated tax liability (GST Portal manual, NRTP).
6. For an NRTP application, apply at least five days before commencement of business and upload the appointment and place-of-business proofs listed in the FAQ (GST Portal FAQ, NRTP).
7. For an NRTP application, account for validity of the requested period or 90 days from the effective date, whichever is earlier; request any one additional period not exceeding 90 days before expiry (GST Portal FAQ, NRTP).
8. For an NRTP application, pay advance tax equal to estimated tax liability; the ARN is generated only after that advance tax is paid (GST Portal FAQ, NRTP).

Scope note on thresholds, cost, and exemptions. The GST Portal pages cited for this field-level comparison are the normal taxpayer manual, NRTP manual, and NRTP FAQ. They do not establish a minimum-income rule, turnover threshold, government fee, below-20-lakh rule, exemption class, or 2026 exemption amount. This article therefore supplies none and draws no legal conclusion from their absence. Those questions require the applicable substantive law and transaction facts, outside this field-level application comparison.

What should a Western manufacturer do with this before filing?

• If your category review directs you to the normal taxpayer application, inspect its PAN-linked Part A and Part B fields (GST Portal manual, normal taxpayer). Pair that preparation with the wholly owned subsidiary India guide.
• If your category review directs you to the Non resident Taxable Person application, inspect the NRTP manual and FAQ, including estimated turnover and estimated tax liability, the five-day application note, and the India-based authorized signatory fields (GST Portal manual, NRTP; GST Portal FAQ, NRTP).
• For an NRTP application, plan for validity of the requested period or 90 days from the effective date, whichever is earlier, and request any one additional period not exceeding 90 days before expiry (GST Portal FAQ, NRTP).
• For an NRTP application, prepare to pay advance tax equal to estimated tax liability; ARN generation follows payment of that advance tax (GST Portal FAQ, NRTP).
• Confirm principal place of business sits in the state of registration (GST Portal FAQ, Principal Place of Business).
• If Aadhaar authentication is not chosen, plan for the Primary Authorized Signatory and a promoter or partner, as applicable, to attend the designated GST Suvidha Kendra for photo capture and document verification (GST Portal FAQ, Aadhaar Authentication).
• A bank account is not mandatory in the initial application and can be added after GSTIN grant by amendment (GST Portal FAQ, Bank Accounts).

Wider entry planning sits in the India market entry playbook. Workforce-only presence is covered in the Employer of Record India manufacturing guide. Neither replaces the GST portal manuals.

FAQ

What do the GST Portal pages require at the start of each application? A normal taxpayer file selects Taxpayer and supplies the PAN-linked legal name and PAN (GST Portal manual, normal taxpayer). An NRTP file selects Non resident Taxable Person and supplies the applicant identifier, India-based authorized signatory details, and a place of business in the state for the registration period (GST Portal manual, NRTP; GST Portal FAQ, NRTP). Route choice depends on legal and transaction facts outside these application manuals.

How to do GST registration in India? Open Services > Registration > New Registration, choose Taxpayer or Non resident Taxable Person, then complete that category’s Part A/Part B or NRTP tabs (GST Portal manual, normal taxpayer; GST Portal manual, NRTP).

Can NRI get GST registration in India? The manuals do not use “NRI” as an application category. They request a non-Indian citizen stakeholder’s passport number on a normal taxpayer file and list passport among NRTP identity options, with an India-based authorized signatory on the NRTP path (GST Portal manual, normal taxpayer; GST Portal manual, NRTP). Those inputs do not determine statutory eligibility or mandatory registration.

What do the manuals establish for application preparation? They establish category-specific identity, signatory, principal-place-of-business, timing, estimate, upload, validity, advance-tax, and ARN mechanics (GST Portal manual, normal taxpayer; GST Portal manual, NRTP; GST Portal FAQ, NRTP; GST Portal FAQ, Principal Place of Business; GST Portal FAQ, Authorized Signatory). They do not establish statutory eligibility or mandatory registration for a particular set of facts.

Do these application pages answer minimum-income, cost, below-20-lakh, or exemption questions? No. The normal taxpayer manual, NRTP manual, and NRTP FAQ do not establish a minimum-income rule, turnover threshold, government fee, below-20-lakh rule, exemption class, or 2026 exemption amount. This article supplies none and draws no legal conclusion from their absence.

Is a bank account required before GSTIN? A bank account is not mandatory in the initial application and can be added after GSTIN grant by amendment (GST Portal FAQ, Bank Accounts). The normal taxpayer manual records optional bank-account details since 27 December 2018, with addition by non-core amendment after GSTIN grant (GST Portal manual, normal taxpayer).

Want the normal-taxpayer versus NRTP checklist mapped to your India plan? Talk to an India market specialist. Bring the entity status you already have, or plan to form, and we will walk the portal category against that plan without treating this page as legal advice.

Written by Tileo, an operator with a decade of Europe-Asia industrial trade programs.