Goods and Services Tax or GST is an indirect tax in India that is levied on consumption of goods and services. The liability for payment of GST is generally with the manufacturer or service provider in the value chain. However, the the tax is usually borne by the consumer and paid to the supplier supplier along with the price charged. In India, GST rollout is expected to happen from July 1st, 2017 replacing the existing tax structures like VAT, Service Tax, Central Excise, Luxury Tax, etc., In this article, we look at all aspects of GST registration and filing for foreign companies doing business in India.

Do Foreign Companies Require Indian GST Registration?

Yes, any foreign company that supplies goods and/or services to recipients in India, but who has no fixed place of business or residence in India are mandatorily required to obtain GST registration.

In the CGST Act, a