GST Registration in India for UK Companies

GST Registration for UK Companies in India

British companies entering the Indian market are required to obtain GST registration before they can supply taxable goods or services within India. As a foreign entity, UK companies do not benefit from the domestic turnover threshold — registration is mandatory from the first rupee of taxable supply.

The UK-India trade corridor has strengthened considerably in recent years, with bilateral trade exceeding £38 billion in 2024–25 and ongoing negotiations for an India-UK Free Trade Agreement (FTA). Thousands of British companies already operate in India across sectors including financial services, technology, pharmaceuticals, and professional services. Whether you are expanding through a wholly owned subsidiary, a branch office, or occasional project-based supply, GST registration is a non-negotiable compliance requirement.

This guide walks through every step — from understanding how the DTAA interacts with GST, to preparing documents, navigating the GST portal, and avoiding common pitfalls that British businesses encounter.

How the India-UK DTAA Affects GST Registration

The India-UK DTAA, signed in 1993, provides relief from double taxation on income earned across both jurisdictions. It covers dividends, interest, royalties, capital gains, and fees for technical services — all at reduced withholding tax rates.

However, the DTAA does not cover GST or any other indirect tax. This is a critical distinction that many UK companies overlook. Your ability to claim reduced withholding rates on dividends (10–15%) or royalties (10–15%) under the treaty has no bearing on your GST obligations.

Permanent Establishment Considerations

Under the India-UK DTAA, a UK company triggers a Permanent Establishment (PE) if it maintains a fixed place of business, a dependent agent, or a construction site exceeding 183 days in India. A PE determination has dual consequences:

• Income Tax: Business profits attributable to the PE become taxable in India under DTAA Article 7
• GST: Any taxable supplies made through the PE require regular GST registration — the PE is treated as a "fixed establishment" under GST law

Reverse Charge for UK Service Providers

UK companies providing services to Indian businesses without a PE are typically not required to register for GST themselves. Instead, the Indian recipient pays GST under the Reverse Charge Mechanism (RCM). This applies to common UK-India service flows such as consulting, legal advisory, software development, and design services.

Document Requirements from the UK

Both India and the UK are members of the Hague Apostille Convention, so UK documents authenticated with an apostille are accepted directly for Indian regulatory purposes — no embassy attestation is needed.

Documents Required

• Certificate of Incorporation from Companies House (apostilled)
• Company Tax Identification — UTR (Unique Taxpayer Reference) from HMRC
• Board Resolution authorizing India GST registration (apostilled)
• Passport and Indian business visa of the authorized signatory
• PAN card of the authorized signatory or Indian entity
• Proof of Indian business address — rental/lease agreement, utility bill, or property tax receipt
• Indian bank account details — cancelled cheque or recent statement
• Photographs of the authorized signatory
• Power of Attorney for the Indian representative (if applicable)

Apostille Process in the UK

In England and Wales, apostilles are issued by the Foreign, Commonwealth & Development Office (FCDO) Legalisation Office. The standard processing time is approximately 2 business days for the premium service (submitted in person or by post) or 5–10 business days for the standard postal service. Scotland and Northern Ireland have separate apostille authorities. Fees start at £30 per document for the standard service.

Step-by-Step GST Registration Process

UK companies have two registration pathways depending on their business structure in India.

Option A: NRTP Registration (No Indian Entity)

1. Apply 5 days before commencing business — File Form GST REG-09 on the GST portal
2. Submit apostilled UK documents — Companies House certificate, board resolution, signatory passport
3. Pay the advance GST deposit — Equivalent to estimated tax liability for the 90-day registration period
4. Receive TRN — A Temporary Reference Number is generated on the portal
5. Complete application Part B — Upload documents, provide Indian address, sign with DSC
6. GSTIN granted — Valid for 90 days, renewable once for another 90 days

Option B: Regular Registration (Via Indian Subsidiary or Branch)

1. Incorporate the Indian entity — Obtain Certificate of Incorporation and PAN
2. Navigate to GST portal — Select Services → Registration → New Registration
3. Part A — Enter PAN, email, mobile number; verify via OTP
4. Part B — Business details, principal place of business, bank account, authorized signatory
5. Upload documents — PAN, address proof, MoA/AoA, board resolution
6. Submit with DSC — Digital Signature Certificate is mandatory for companies
7. GSTIN issued in 3–7 working days — The GST 2.0 auto-approval system (from November 2025) can process applications in as few as 3 days

Timeline & Costs for UK Companies

Timeline Breakdown

Cost Breakdown

Common Challenges for UK Companies

1. Post-Brexit VAT vs GST Confusion

UK companies accustomed to the VAT system sometimes assume India's GST works identically. While both are consumption taxes, key differences exist: India's GST has multiple rate slabs (5%, 12%, 18%, 28%), split between CGST/SGST for intra-state and IGST for inter-state supplies, and the compliance regime requires monthly return filing rather than quarterly.

2. UTR Number Not Equivalent to PAN

Your HMRC Unique Taxpayer Reference is required for DTAA treaty benefits but is not a substitute for an Indian PAN. The PAN must be obtained separately from the Indian Income Tax Department before GST registration can proceed.

3. Authorized Signatory Must Have Indian Presence

The GST portal requires an authorized signatory with an Indian mobile number and email address. Many UK companies underestimate this requirement, especially when their UK-based directors plan to manage India operations remotely. Appointing a resident director or local authorized representative resolves this.

4. Bank Account Timing

GST registration mandates valid Indian bank account details within 30 days of registration. UK companies often face delays because opening an Indian bank account requires existing incorporation documents and KYC compliance — a sequential dependency that must be planned for.

5. GSTR-5 Filing for NRTPs

UK companies registered as NRTPs must file GSTR-5 (not GSTR-1/3B) for each tax period. GSTR-5 captures inward and outward supplies, tax paid, and the advance deposit balance. Missing deadlines triggers late fees and interest.

Why Choose BeaconFiling

BeaconFiling helps UK companies cut through India's regulatory complexity. From document apostille coordination with the FCDO to GST compliance management, we handle every step so you can focus on your India growth strategy. Our team also supports FEMA/RBI compliance, corporate tax filing, and annual compliance for end-to-end coverage.

Frequently Asked Questions

Is GST registration mandatory for all UK companies doing business in India?

Not always. If a UK company provides services to Indian businesses without maintaining a PE in India, the Indian recipient pays GST under the Reverse Charge Mechanism. However, if the UK company has a fixed place of business in India or supplies goods or services directly to Indian consumers, GST registration is mandatory.

Can I use my UK VAT number for Indian GST registration?

No. UK VAT registration has no relevance to Indian GST. You must obtain a separate GSTIN through the Indian GST portal. However, your UK company registration documents (Companies House certificate, UTR) are required as identity proof during the application.

What is the difference between NRTP and regular GST registration for a UK company?

NRTP registration is for UK companies that occasionally supply goods or services in India without a fixed place of business. It is valid for 90 days, requires an advance deposit, and uses GSTR-5 for returns. Regular registration is for UK companies with an Indian subsidiary or branch office, with no validity limit and standard GSTR-1/3B filing.

Does the upcoming India-UK FTA change GST requirements?

The India-UK FTA under negotiation primarily covers tariffs, market access, and investment protections. GST registration requirements are governed by domestic Indian law (CGST/SGST Acts) and will not change based on the FTA. However, reduced tariff rates under the FTA could lower customs duties on imported goods.

What GST rate will my UK company pay in India?

GST rates depend on the nature of supply: most professional and consulting services attract 18% GST, goods vary between 5% and 28% depending on the HSN classification, and OIDAR (online/SaaS) services attract 18%.

How do I claim input tax credit on GST paid?

UK companies with regular GST registration can claim input tax credit (ITC) on GST paid on business purchases and expenses in India. NRTPs can also claim ITC but only on goods imported or procured from registered suppliers. ITC is claimed through monthly GSTR-3B or GSTR-5 filing.

What if my UK company only exports services from India?

Exports of services from India are zero-rated under GST (0% tax). However, the UK company must still have GST registration and can claim refund of input tax credit on domestic inputs used for export services. This makes GST registration beneficial even for export-oriented operations.