GST Registration for French Companies in India
France and India share a deep economic partnership, with bilateral trade exceeding EUR 13 billion and over 1,000 French companies operating in the Indian market across sectors including defence, aerospace, energy, luxury goods, technology, and infrastructure. If your French company plans to supply taxable goods or services in India — through a wholly-owned subsidiary, a branch office, or a project office — obtaining a GSTIN is mandatory.
Under India's Goods and Services Tax framework, foreign companies must register for GST regardless of turnover. The domestic thresholds of INR 20 lakh (services) and INR 40 lakh (goods) do not apply to non-resident entities. From the very first taxable supply within India, your French company must hold a valid GSTIN.
French companies can register under two categories: Regular Registration for those with a permanent establishment or Indian entity, or Non-Resident Taxable Person (NRTP) registration for occasional taxable transactions without a fixed Indian presence. The 2025 modernization of the India-France DTAA adds new considerations that make professional guidance particularly valuable for French companies entering India.
How France's DTAA Affects GST Registration
The India-France DTAA has undergone significant modernization in 2025, rebalancing taxing rights and providing greater clarity for cross-border investors. While GST is an indirect tax outside the DTAA's direct scope, the treaty revisions have practical implications for how French companies structure their India operations and, consequently, their GST registration approach.
Key withholding tax rates under the India-France DTAA:
- Fees for Technical Services (FTS): 10% of gross amount — but the 2025 revision restricts source taxation to cases involving transfer of technical know-how; routine consulting, advisory, cybersecurity, and market research services may fall outside FTS scope
- Royalties: 10% of gross amount
- Dividends: 5% for shareholders holding 10%+ stake; 15% for minority shareholders (revised from flat 10%)
- Interest: 10% of gross amount
The 2025 treaty revision is particularly important for French consulting and technology firms. Routine technical services — such as IT consulting, management advisory, and cybersecurity support — may no longer be taxable at source under the revised FTS definition. This affects your Permanent Establishment analysis and, by extension, whether you need Regular or NRTP GST registration.
To claim DTAA benefits, French companies must obtain a Tax Residency Certificate (TRC) from the French Direction Générale des Finances Publiques (DGFiP) and submit Form 10F with Indian tax filings. While this is separate from GST, it is part of the broader compliance picture that BeaconFiling manages holistically.
Document Requirements from France
France is a member of the Hague Apostille Convention, ensuring streamlined document authentication for use in India. French corporate documents require an apostille from the Cour d'appel (Court of Appeal) or the Procureur de la République — no embassy legalization is needed.
Documents Required for NRTP Registration
- Extrait Kbis — Certificate of Incorporation from the Greffe du Tribunal de Commerce, apostilled
- Numéro SIREN/SIRET — French tax identification number from INSEE
- Passport of Authorized Signatory — Valid passport of the Indian resident authorized signatory with PAN
- PAN Card — PAN of the authorized Indian signatory (mandatory)
- Indian Address Proof — Rental agreement, utility bill, or NOC for the place of business in India
- Indian Bank Account Details — Statement or passbook from an Indian scheduled bank
- Procès-verbal du Conseil d'Administration — Board resolution authorizing the Indian signatory, apostilled
- Digital Signature Certificate (DSC) — Class 2 or Class 3 DSC of the authorized signatory
Documents Required for Regular Registration
For French companies with an established Indian entity:
- RBI approval and FEMA compliance certificates for the Indian entity
- Certificate of Incorporation from the Registrar of Companies (ROC)
- Articles of Association (Statuts) and Memorandum of Association, translated and apostilled
- PAN and TAN of the Indian entity
- Proof of principal place of business in India
- Most recent liasse fiscale (audited financial statements) of the French parent
All documents in French must be accompanied by certified English translations by a traducteur assermenté (sworn translator). The apostille process in France is handled by the Procureur de la République at the Tribunal Judiciaire or the Cour d'appel.
Step-by-Step GST Registration Process
Step 1: Assess Your India Presence Structure
Determine whether your French company will operate through an Indian entity (subsidiary, branch, project office) or as a non-resident. This decision drives whether you apply for Regular or NRTP registration. BeaconFiling's India entry strategy consulting helps French companies choose the optimal structure considering GST, income tax, and FEMA implications.
Step 2: Appoint an Authorized Indian Signatory
An Indian resident with a valid PAN must serve as the authorized signatory for the GST application. This individual files returns, responds to notices, and manages portal interactions. BeaconFiling offers authorized representative services for French companies without an Indian team presence.
Step 3: Prepare and Apostille French Documents
Gather all required documents, have them apostilled through the appropriate French court, and prepare certified English translations. The French apostille process typically takes 3-7 business days depending on the court's workload and the region.
Step 4: Make Advance GST Deposit (NRTP Only)
NRTP applicants must estimate their GST liability for the registration period (up to 90 days) and deposit the amount in advance. This is credited to the Electronic Cash Ledger and adjusted against actual liability. Any surplus is refundable after the registration period ends.
Step 5: Submit Application on GST Portal
File Form GST REG-09 (NRTP) or Form GST REG-01 (Regular) at www.gst.gov.in. Upload all supporting documents in JPG/PDF format (under 100 KB each). The portal generates a Temporary Reference Number (TRN) upon PAN and contact validation.
Step 6: GSTIN Issuance
After officer review (3-7 business days), an Application Reference Number (ARN) is generated and the GSTIN is issued with the registration certificate. For NRTP, the registration is valid for the specified period (maximum 90 days, extendable once for 90 days).
Timeline and Costs for French Companies
Timeline Breakdown
| Stage | Duration |
|---|---|
| Document collection and apostille in France | 5-10 business days |
| Certified English translation (traducteur assermenté) | 2-3 business days |
| Authorized signatory setup and PAN verification | 2-3 business days |
| GST application filing on portal | 1-2 business days |
| Government processing and GSTIN issuance | 3-7 business days |
| Total estimated timeline | 10-21 business days |
Cost Components
- Government fee for GST registration: Nil
- Advance GST deposit (NRTP): Equal to estimated GST liability for the registration period
- Apostille fee in France: Free of charge at the Procureur de la République; courier/processing costs may apply
- Certified translation (French to English): EUR 25-50 per page via traducteur assermenté
- Digital Signature Certificate: INR 1,500-3,000
- Professional service fee: Varies by scope — contact BeaconFiling for a customized proposal
French companies planning operations beyond 180 days should consider establishing a private limited company or a LLP in India for ongoing GST registration rather than relying on time-limited NRTP status.
Common Challenges for French Companies
1. TVA-to-GST Transition Complexity
French companies accustomed to the EU VAT system (Taxe sur la Valeur Ajoutée) will find India's GST structurally different. India uses a dual GST model with Central GST (CGST) and State GST (SGST) for intra-state supplies, and Integrated GST (IGST) for inter-state supplies. The four-tier rate structure (5%, 12%, 18%, 28%) contrasts with France's three-rate TVA system (5.5%, 10%, 20%). French finance teams must recalibrate their compliance workflows.
2. 2025 DTAA Revision Implications
The modernized India-France DTAA changes how routine technical services are treated for income tax purposes. French consulting and advisory firms must reassess whether their services constitute "transfer of technical know-how" (still taxable at source) or routine services (potentially exempt from source taxation). This determination also affects PE analysis and GST registration type.
3. Defence and Aerospace Sector Compliance
France is a major defence and aerospace supplier to India (Rafale jets, Scorpene submarines). French companies in these sectors face additional compliance layers including Make in India offset obligations, DPIIT licensing, and sector-specific GST provisions. Defence supplies may attract different GST rates and exemptions than commercial services.
4. Reverse Charge Mechanism Misunderstandings
When Indian companies import services from France, the Reverse Charge Mechanism (RCM) shifts GST payment responsibility to the Indian buyer. Many French companies incorrectly assume they always need GST registration for cross-border service delivery. If RCM applies, the French company may not need its own GSTIN — but this requires careful analysis of the specific supply arrangement.
5. Place of Supply Complexity
Determining the place of supply for cross-border services between France and India is critical for correct GST treatment. The rules differ for B2B vs. B2C supplies, and misidentification can result in wrong tax (IGST vs. CGST+SGST) or double taxation scenarios. French companies providing services to multiple Indian locations must understand these nuances.
6. E-Invoicing and Compliance Technology
India's mandatory e-invoicing requirement (for businesses exceeding INR 5 crore turnover) requires integration with the Invoice Registration Portal (IRP). French companies must ensure their ERP systems — commonly SAP or Oracle — are configured for Indian e-invoicing standards, including IRN generation and QR code compliance.
Why Choose BeaconFiling
BeaconFiling provides specialized support for French companies navigating India's regulatory landscape. Our France-India expertise covers:
- End-to-end registration: From French document apostille to GSTIN issuance, with full project management
- 2025 DTAA advisory: Guidance on the revised India-France treaty provisions and their impact on your GST and income tax structure
- Ongoing compliance: Monthly GSTR-5/GSTR-1/3B filing, annual compliance, and input tax credit optimization
- Integrated services: FDI advisory, FEMA/RBI compliance, transfer pricing, and company registration combined with GST support
Expanding from France to India? Contact BeaconFiling today for a free consultation on GST registration and your complete India market entry plan.