INDIA
COUNTRIES
>
India
VAT in
India's GST system is a dual-structure consumption tax with mandatory e-invoicing via the Invoice Registration Portal (IRP) for businesses above INR 5 crore turnover. Whether managing NRTP registration, monthly GSTR-3B returns, or IRP e-invoicing compliance, GlobalTrade Business provides complete Indian GST compliance support.
Monthly (GSTR-3B + GSTR-1)
FILING FREQUENCY
Quarterly GSTR-3B under QRMP scheme for turnover ≤INR 5 crore; monthly tax payment still required
INR 20,00,000 (INR 2 million)
REGISTRATION THRESHOLD
Most states; INR 10,00,000 for special/northeast states; no threshold for non-residents or interstate suppliers
OVERVIEW
Introduction to GST in India
India replaced approximately 17 central and state-level indirect taxes with GST on 1 July 2017, creating a dual-structure destination-based consumption tax: CGST (Central), SGST (State), IGST (Integrated — for interstate and imports), and UTGST (Union Territory). Administered by the CBIC (Central Board of Indirect Taxes and Customs) alongside state tax authorities. Rates: 0%, 5%, 12%, 18%, and 28% plus Compensation Cess on select 28% goods. Non-resident businesses must register as NRTPs with no turnover threshold.
💡 Key facts for non-Indian businesses
India replaced approximately 17 central and state-level indirect taxes with GST on 1 July 2017, creating a dual-structure destination-based consumption tax: CGST (Central), SGST (State), IGST (Integrated — for interstate and imports), and UTGST (Union Territory). Administered by the CBIC (Central Board of Indirect Taxes and Customs) alongside state tax authorities. Rates: 0%, 5%, 12%, 18%, and 28% plus Compensation Cess on select 28% goods. Non-resident businesses must register as NRTPs with no turnover threshold.
VAT REGISTRATION
GST Registration in India (NRTP)
Non-resident businesses must register as NRTPs via Form GST REG-09 on the GSTN portal. No turnover threshold applies to non-residents. Registration requires an Indian Chartered Accountant to submit the application and an advance GST deposit equal to the estimated liability for the registration period. NRTP registration is valid for 90 days maximum (one extension permitted).
VAT RATES
Indian GST Rates
India applies five GST rate slabs depending on the category of goods or services supplied.
When do you need to register?
You need an Indian GSTIN (GST Identification Number) if you:
✓ Key facts for non-Indian businesses
✓ Make taxable supplies of goods or services in India
✓ Exhibit or sell goods at trade fairs or exhibitions in India (NRTP)
✓ Provide services to Indian B2C customers from outside India
✓ Import goods into India for supply to Indian customers
✓ Operate short-term business activities in India
⏱ Processing Time
2–4 weeks
NRTP registration via GSTN portal (valid 90 days)
📞 Tax Authority
CBIC
Central Board of Indirect Taxes and Customs + State Tax Authorities
VAT Number Format
GSTIN 15 digits
e.g. 27AAPFU0939F1ZV (State code + PAN + entity type + checksum)
Fiscal Rep Required
Indian CA required for NRTP registration
No statutory fiscal representative — Indian Chartered Accountant required to submit GSTN application
Registration process
1
Assess your India GST obligations
We review your activities in India to determine whether NRTP registration or Indian entity formation is required, and calculate the advance GST deposit.
2
Engage Indian Chartered Accountant
An Indian CA must prepare and submit the GST REG-09 application on the GSTN portal.
3
Submit Form GST REG-09 + advance deposit
Application submitted via GSTN portal with advance GST deposit. We coordinate all CBIC correspondence and track registration status.
4
Receive GSTIN and file GSTR-5 returns
Typically 2–4 weeks. Your GSTIN is issued with 90-day validity. Monthly GSTR-5 returns must be filed within 13 days of month-end or 7 days before registration expiry, whichever is earlier.
⚠️ Late GST registration attracts penalties and interest at 18% per annum on unpaid tax. Fraudulent input tax credit claims attract 100% penalties and criminal prosecution. CBIC's GST Intelligence Commission has significantly intensified audit activity using data analytics.
RETURNS & DEADLINES
Indian GST Returns
India applies five GST rate slabs depending on the category of goods or services supplied.
⏱ Processing Time
Frequency determination
NRTPs: GSTR-5 within 13 days of month-end or 7 days before registration expiry.
Indian-registered businesses: GSTR-3B by 20th + GSTR-1 by 11th monthly.
QRMP scheme (turnover ≤INR 5 crore): quarterly GSTR-3B with monthly tax payments.
Quarterly
22nd–24th after quarter-end
QRMP scheme — staggered 22nd–24th based on state
Annual (CA12)
31 December
Annual GST return (GSTR-9) due 31 December following financial year-end
Frequency determination
NRTPs file GSTR-5 within 13 days after the end of each month or 7 days before registration expiry. Established Indian businesses file GSTR-3B (monthly summary, due by 20th) and GSTR-1 (outward supply detail, due by 11th). QRMP scheme businesses file quarterly GSTR-3B with monthly tax payments.
E-invoicing in India (IRP)
India operates mandatory B2B e-invoicing through the Invoice Registration Portal (IRP) for businesses with annual turnover >INR 5 crore. Each invoice must carry a unique Invoice Reference Number (IRN) and QR code generated by the IRP. Further expansion to all GST-registered businesses expected by 2025–2026.
REVERSE CHARGE
Indian Reverse Charge (GST)
The reverse charge mechanism under the IGST Act applies when services are supplied by a non-resident to an Indian GST-registered recipient. The Indian customer pays IGST (rather than the foreign supplier) and claims the corresponding input tax credit. Also applies to certain domestic supplies: goods transport agencies, legal services from advocates, and government services.
INTRASTS & ESL
India Reporting — No Intrastat
India is not an EU member state. There are no Intrastat or EC Sales List obligations. India's cross-border trade reporting is handled through customs declarations filed with the CBIC. The GSTN system captures invoice-level detail via mandatory e-invoicing (IRP) and GSTR-1 reporting.
📦 Intrastat Arrivals Threshold
Mandatory
Bill of Entry via ICEGATE
🚚 Intrastat Dispatches Threshold
Mandatory
Shipping Bill via ICEGATE
📊 ESL Frequency
Monthly
11th (GSTR-1) / 20th (GSTR-3B)
📅 Intrastat Deadline
20th
Of the following month
How GlobalTrade Business Can Help
Your complete India GST partner
From first registration to ongoing returns — we manage the full compliance lifecycle so you can focus on your business.
Fiscal Representation
As certified fiscal representative, we assume joint liability and act as your official contact point with French tax authorities.
VAT Refund Recovery
Recover French VAT paid on business expenses. We manage the full refund claim under the EU VAT Refund Directive.
IOSS & OSS Registration
Sell goods or services to EU consumers without registering in every country. We manage your IOSS or OSS enrolment and handle all cross-border VAT declarations through a single submission.