Quick answer: Malaysian companies must obtain GST registration before making any taxable supply in India, regardless of turnover — either as NRTP if there's no Indian entity, or Regular Registration through an Indian subsidiary or branch. The total process takes 4-6 weeks, combining embassy attestation of Malaysian documents (typically 1-2 weeks via Wisma Putra and the Indian High Commission), PAN application if needed (7-15 business days), and GST portal processing (3-7 working days), with GSTIN issued at zero government fee. NRTP registration remains valid for 90 days and can be extended once for another 90 days.
Key takeaways:
- GST registration is mandatory for taxable supplies in India regardless of turnover.
- Two paths: NRTP (no Indian entity) or Regular Registration (via subsidiary/branch).
- Total timeline runs 4-6 weeks, combining document attestation, PAN, and GST processing.
- NRTP registration is valid for 90 days, extendable once for another 90 days.
- No government fee for GST registration; document attestation via Wisma Putra and the Indian High Commission typically takes 1-2 weeks.
GST Registration for Malaysian Companies in India
Malaysia is one of India's most important economic partners in the ASEAN region, with bilateral trade valued at approximately US $20 billion in FY 2023-24. Around 70 Malaysian companies, including joint ventures, have established operations in India across infrastructure, telecommunications, oil and gas, power, tourism, and financial services. Malaysian groups such as Petronas, Axiata, CIMB, and Sime Darby have invested in India over the years, and newer investments in renewable energy and green ammonia are expanding the bilateral corridor further.
For every Malaysian company conducting taxable business in India — whether through a Wholly Owned Subsidiary (WOS), Branch Office, Liaison Office, or project-based engagement — obtaining GST registration is a mandatory prerequisite before making taxable supplies. Unlike domestic Indian businesses that enjoy turnover-based exemptions (INR 40 lakh for goods, INR 20 lakh for services), foreign entities from Malaysia are generally required to register for GST regardless of revenue.
This guide covers the complete GST registration process for Malaysian companies in India, including how the India-Malaysia DTAA and MICECA interact with GST, the specific documents needed from SSM, timelines, costs, and compliance challenges unique to Malaysian businesses.
How Malaysia's DTAA Affects GST Registration
The India-Malaysia DTAA, revised on May 9, 2012 and effective from April 1, 2013, is one of India's most favorable tax treaties in the ASEAN region. It provides substantially reduced withholding tax rates compared to India's domestic rates, making Malaysia a tax-efficient jurisdiction for structuring investments into India.
However, the DTAA applies exclusively to direct taxes (income tax, corporate tax). GST, being an indirect consumption tax, falls entirely outside the treaty's scope. Malaysian companies cannot use DTAA provisions to reduce or defer their Indian GST liability.
Key DTAA Rates (Income Tax Only)
- Dividends (Article 10): 5% withholding — one of the lowest rates in India's DTAA network, significantly below the domestic 20% rate
- Interest (Article 11): 10% withholding on interest payments
- Royalties (Article 12): 10% withholding on royalty payments
- Fees for Technical Services (Article 13): 10% withholding — lower than the rates of up to 15% under India's DTAAs with Australia and the UK
- Permanent Establishment (PE): Malaysian personnel or a fixed place of business in India exceeding the treaty threshold can create a PE, triggering full income tax and mandatory GST registration
To claim these DTAA benefits, Malaysian companies must obtain a Tax Residency Certificate from the Inland Revenue Board of Malaysia (LHDN) and file Form 10F with Indian tax authorities. These DTAA benefits apply to direct tax only — GST obligations exist independently.
MICECA and AIFTA
The Malaysia-India Comprehensive Economic Cooperation Agreement (MICECA), in effect since July 2011, and the ASEAN-India Free Trade Agreement (AIFTA) reduce customs duties on goods traded between Malaysia and India. While these agreements lower the cost of importing goods, they do not modify domestic GST rates or registration requirements. GST compliance in India remains governed entirely by the CGST and SGST Acts.
Document Requirements from Malaysia
Malaysia has not acceded to the Hague Apostille Convention. Malaysian public documents are authenticated via embassy attestation — notarised in Malaysia, authenticated by Wisma Putra (Ministry of Foreign Affairs), and then legalised by the Indian High Commission in Kuala Lumpur. The full chain typically takes 1-2 weeks.
Documents Required
- SSM (Suruhanjaya Syarikat Malaysia) Company Profile — Certificate of Incorporation or company extract from the Companies Commission of Malaysia (attested)
- Company Registration Number from SSM (formerly ROC Malaysia)
- Board Resolution authorizing GST registration in India (notarized and attested)
- Passport and Indian business visa of the authorized signatory
- PAN card of the authorized signatory or Indian entity
- Proof of Indian business address — rental agreement, utility bill, or property tax receipt
- Indian bank account details — cancelled cheque or recent bank statement
- Photographs of the authorized signatory
- Tax Residency Certificate (TRC) from LHDN — required for DTAA benefits, often requested as supporting documentation
Attestation Process for Malaysian Documents
Since Malaysia has not acceded to the Hague Apostille Convention, document authentication is a three-step process: (1) notarization by a Malaysian notary public, (2) authentication by the Malaysian Ministry of Foreign Affairs (Wisma Putra), and (3) legalisation by the Indian High Commission in Kuala Lumpur. The full chain typically takes 1-2 weeks. For background on the two methods, see Apostille vs. Embassy Attestation.
Step-by-Step GST Registration Process
Option A: NRTP Registration (No Indian Entity)
If a Malaysian company wants to make taxable supplies in India without establishing a permanent entity, it can register as a Non-Resident Taxable Person (NRTP):
- Apply at least 5 days before starting business — Submit Form GST REG-09 on the GST portal
- Appoint an authorized signatory — Must be a resident Indian with a valid PAN and Indian mobile number
- Submit attested SSM documents — Company profile, board resolution, signatory passport
- Pay the mandatory advance deposit — Amount equal to estimated GST liability for the 90-day registration period
- Receive Temporary Reference Number (TRN) — Generated automatically after payment confirmation
- Complete Part B — Upload supporting documents, provide Indian address, sign with DSC
- GSTIN issued — Valid for 90 days, extendable once for another 90 days
Option B: Regular Registration (Via Indian Subsidiary or Branch)
- Establish the Indian entity — Obtain Certificate of Incorporation and PAN from MCA
- Access the GST portal — Navigate to Services, then Registration, then New Registration
- Complete Part A — Enter PAN, email, and mobile number for OTP verification
- Complete Part B — Business details, principal place of business, bank account, authorized signatory
- Upload documents — PAN, address proof, MoA, board resolution, SSM company profile
- Submit with DSC — Digital Signature Certificate is mandatory for companies
- GSTIN allotted in 3-7 working days — Under GST 2.0, auto-approval can process applications in 3 days
Timeline and Costs for Malaysian Companies
Timeline Breakdown
| Step | Duration |
|---|---|
| Malaysian document attestation (Wisma Putra + Indian High Commission) | 1-2 weeks |
| Indian PAN application (if needed) | 7-15 business days |
| GST application preparation | 2-3 business days |
| GST portal processing | 3-7 working days |
| Total estimated timeline | 4-6 weeks |
Cost Breakdown
| Item | Approximate Cost |
|---|---|
| Government GST registration fee | INR 0 (free) |
| Attestation charges (Wisma Putra + Indian High Commission) | Approx. INR 5,000-10,000 equivalent |
| Notarization in Malaysia | MYR 50-200 per document |
| Professional/CA fees in India | INR 5,000-15,000 |
| NRTP advance deposit | Equivalent to estimated GST liability |
| DSC procurement | INR 1,500-3,000 |
Common Challenges for Malaysian Companies
1. Malaysia's SST vs India's GST — Fundamentally Different Systems
Malaysia abolished its GST (a 6% broad-based tax) in September 2018 and replaced it with the Sales and Service Tax (SST). SST operates as a single-stage tax — sales tax at 5-10% is applied at the manufacturing stage, and service tax at 6-8% is levied at the point of consumption. India's GST, by contrast, is a multi-stage, multi-rate system — under GST 2.0 (effective 22 September 2025) restructured to two main slabs of 5% and 18% plus a 40% demerit rate on select goods — with monthly filing requirements, e-invoicing mandates, and complex input tax credit reconciliation. Malaysian companies accustomed to the simpler SST framework must adapt to India's significantly more complex CGST, SGST, and IGST structure.
2. Document Authentication Planning
Since Malaysia has not acceded to the Hague Apostille Convention, Malaysian companies must authenticate documents via embassy attestation — notarization, Wisma Putra authentication, and legalisation by the Indian High Commission in Kuala Lumpur — typically 1-2 weeks in total. Plan document authentication well ahead of the intended business commencement date to allow for shipping and any reissuance.
3. MICECA and AIFTA Misapplication to GST
Some Malaysian companies incorrectly assume that MICECA or AIFTA tariff concessions extend to GST exemptions. These agreements reduce customs duties on qualifying goods but have no impact on domestic GST rates or registration obligations. IGST on imports is a separate levy charged at the point of clearance, regardless of any preferential tariff rate under MICECA.
4. Multiple GSTIN Requirements Across States
If a Malaysian company operates across multiple Indian states — common for infrastructure and telecom companies with projects in Maharashtra, Karnataka, and Tamil Nadu — a separate GSTIN is required for each state. Each state registration demands its own monthly GSTR-1/3B filing, multiplying the compliance burden significantly.
5. Cross-Border Transfer Pricing and GST Valuation
Malaysian companies with Indian subsidiaries must ensure that transfer pricing for intercompany transactions is at arm's length. While transfer pricing relates to income tax, the pricing of intercompany goods and services also determines the GST-assessable value. Undervaluing supplies to minimize customs and GST can trigger reassessment under both GST and transfer pricing regulations, resulting in double penalties.
Why Choose Beacon Filing
Beacon Filing has deep experience supporting Malaysian companies operating in the India-Malaysia business corridor. We handle everything from document attestation coordination through Wisma Putra and the Indian High Commission to GST portal submission, ongoing GST return filing, and FEMA/RBI compliance. Our services also include transfer pricing documentation and annual compliance management, giving your Malaysian team complete peace of mind for Indian operations. Visit our Malaysia country page for more on establishing operations in India from Malaysia.