Executive summary
Registration itself is genuinely simple compared to what follows — the actual documents and steps are limited. Most delays come from a small number of avoidable specific mistakes.
- Foreign OIDAR suppliers register using Form GST REG-10 specifically — a distinct form from the general Non-Resident Taxable Person registration (Form GST REG-09), which covers a different category of taxpayer entirely.
- No Indian PAN is required — your home-country tax identification number substitutes.
- The application should be submitted at least 5 days before commencing business in India — not after your first Indian sale.
- Typical processing takes 7-15 working days once a complete application is submitted.
- An Indian authorised representative is optional, not mandatory, though many foreign suppliers appoint one for practical convenience.
REG-10 vs. other registration forms
Worth being precise about which form actually applies to you — GST has several forms for different categories of foreign/non-resident registration, and using the wrong one causes real problems.
| Form | Who it's for |
|---|---|
| GST REG-09 | Non-Resident Taxable Person (NRTP) — a broader category, generally for foreign persons making taxable supplies in India on a temporary basis, distinct from OIDAR specifically |
| GST REG-10 | Specifically for OIDAR service providers located outside India, supplying to non-taxable online recipients in India — this is the form covered in this guide |
Document checklist
The list is genuinely short — this is not a document-heavy process compared to Indian domestic GST registration.
- Self-attested copy of a valid passport of the company's promoters/directors
- Tax identification number or unique identification number issued by your home country's government (substitutes for an Indian PAN)
- Certificate of incorporation or equivalent proof of your company's existence and registered address abroad
- Bank account details for the account GST payments will be remitted from
- Details of your authorised signatory, and their authorisation to act on the company's behalf
- If appointing one, authorisation details for your Indian representative, if you choose to use one
The portal process, step by step
The mechanics, from first login to certificate in hand.
Start the application on the GST portal
Navigate to Services → Registration → New Registration, and select the OIDAR service provider category specifically — not the general Taxpayer or NRTP options.
Complete initial verification and receive a TRN
After entering basic details and completing OTP verification, a Temporary Reference Number (TRN) is generated — this lets you resume the application if you need to pause.
Complete the full application and upload documents
Enter full business details and upload the documents from Section 2 against your TRN.
Submit and receive an ARN
On submission, an Application Reference Number (ARN) is generated — this is your tracking reference for the review process.
Respond to any clarification request
If the reviewing officer needs more information, a Form GST REG-03 notice is issued. You have a limited window (commonly 7 working days) to respond via Form GST REG-04 — treat this deadline as firm.
Receive your registration certificate
On approval, a GSTIN is issued and your certificate is available as Form GST REG-06 on the portal. If rejected, the reasons are provided in Form GST REG-05, and you can generally correct and reapply.
Timing: the 5-day rule
A specific, often-missed procedural detail worth planning around.
What actually causes delays
These are the genuinely applicable issues for a foreign OIDAR applicant — worth distinguishing from generic Indian GST registration guidance, much of which addresses domestic issues (Aadhaar authentication, local address proof) that simply don't apply to a foreign applicant with no Indian presence.
- Name mismatches between your passport, your tax identification documents, and the application form — even minor discrepancies can trigger a clarification request
- Incomplete or unclear authorised signatory documentation — the portal needs to be satisfied that the person submitting the application has genuine authority to act for the company
- Bank account details that don't clearly match the registered entity name
- Ambiguity about whether an Indian representative has been properly authorised, if you're appointing one
- Selecting the wrong registration category at the outset (see Section 1) — this can require restarting the process entirely
Pre-flight checklist
- Confirm you need Form GST REG-10 specifically, not REG-09
- Gather passport, home-country tax ID, incorporation certificate, and bank details — scanned and ready
- Confirm the entity name is spelled identically across every document
- Decide whether to appoint an Indian authorised representative, and have their authorisation ready if so
- Time your submission for at least 5 days before your first Indian sale — and realistically 2-3 weeks ahead of any planned India launch
- Set a reminder to respond within 7 working days if a REG-03 clarification request arrives
Glossary
A finance leader with over three decades in taxation, corporate governance, and cross-border advisory. Former Independent Director of Steel Authority of India (SAIL), a Maharatna PSU, and Independent Director of CSL Finance Limited, a listed NBFC. Read full profile →
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