GST Registration in India for Vietnamese Companies

Quick answer: Vietnamese companies must register for GST in India before making any taxable supply — via NRTP registration (Form GST REG-09, valid 90 days, extendable once for another 90 days) if they lack an Indian entity, or regular registration (GSTIN allotted in 3-7 working days) if they operate through a subsidiary or branch. Because Vietnam's accession to the Hague Apostille Convention won't take effect until September 2026, documents currently require embassy attestation, adding 10-15 business days and stretching the overall timeline to 4-6 weeks. The India-Vietnam DTAA sets 10% withholding on dividends, interest, royalties, and FTS, but this covers direct tax only — GST is a separate obligation.

Key takeaways:

• GST registration for Vietnamese companies takes 4-6 weeks end-to-end.
• Embassy attestation of Vietnamese documents takes 10-15 business days until apostille applies.
• Vietnam's Apostille Convention accession won't take effect until September 2026.
• NRTP registration is valid 90 days, extendable once for another 90 days.
• India-Vietnam DTAA sets 10% withholding on dividends, interest, royalties, and FTS — GST is separate.

GST Registration for Vietnamese Companies in India

India and Vietnam share a robust Comprehensive Strategic Partnership, with bilateral trade hitting a historic high of nearly US $16.5 billion in 2025 — a 10.5% year-on-year increase. Vietnamese investment in India has grown significantly, highlighted by VinFast's landmark US $2 billion electric vehicle manufacturing plant in Tamil Nadu. India currently has 378 valid projects in Vietnam with registered capital exceeding US $1 billion, while Vietnamese companies are increasingly exploring India's vast consumer market across electronics, textiles, food processing, and manufacturing.

For every Vietnamese 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 Vietnam are generally required to register for GST regardless of revenue.

This guide covers the complete GST registration process for Vietnamese companies, including how the India-Vietnam DTAA and AIFTA interact with GST, the specific documents needed, timelines, costs, and compliance challenges unique to Vietnamese businesses operating in India.

How Vietnam's DTAA Affects GST Registration

The India-Vietnam DTAA, which came into force on February 2, 1994, governs the taxation of cross-border income between the two countries. It provides standardized withholding tax rates at 10% across most categories, ensuring that Vietnamese companies operating in India are not subject to double taxation on direct taxes.

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. Vietnamese companies cannot use DTAA provisions to reduce or defer their Indian GST liability.

Key DTAA Rates (Income Tax Only)

• Dividends (Article 10): 10% withholding — lower than India's domestic rate of 20%
• Interest (Article 11): 10% withholding on interest payments between the two countries
• Royalties (Article 12): 10% withholding on royalty and technology licensing payments
• Fees for Technical Services (Article 12): 10% withholding — substantially lower than the domestic 20% rate
• Permanent Establishment (PE): A fixed place of business, building site exceeding 183 days, or dependent agent in India can create a PE for the Vietnamese entity, triggering full income tax and mandatory GST registration

To claim these DTAA benefits, Vietnamese companies must obtain a Tax Residency Certificate from the General Department of Taxation of Vietnam and file Form 10F with Indian tax authorities. These DTAA benefits apply to direct tax only — GST obligations exist independently.

AIFTA and Bilateral Cooperation

The ASEAN-India Free Trade Agreement (AIFTA), effective since 2010, provides preferential tariff rates on goods traded between Vietnam and India. The Comprehensive Strategic Partnership between the two countries, established in 2016, has further deepened economic cooperation. While these agreements benefit trade in goods and investment, 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 Vietnam

Vietnam is not yet an active member of the Hague Apostille Convention. While Vietnam acceded to the Convention on 31 December 2025, it will not enter into force until September 2026. Until then, Vietnamese documents must undergo embassy attestation (consular legalization) to be accepted in India. This process is more time-consuming than apostille but is well-established for India-Vietnam transactions.

Documents Required

• Business Registration Certificate (Giay Chung Nhan Dang Ky Kinh Doanh) — Issued by the Department of Planning and Investment (DPI) of the relevant province (embassy-attested)
• Enterprise Registration Number — Vietnamese corporate identification number
• Board Resolution authorizing GST registration in India (notarized and embassy-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 from the General Department of Taxation — required for DTAA benefits, often requested as supporting documentation

Embassy Attestation Process for Vietnamese Documents

Since Vietnam's accession to the Apostille Convention has not yet taken effect, the attestation process involves: (1) notarization by a Vietnamese notary public, (2) authentication by the Vietnamese Ministry of Foreign Affairs (MOFA), and (3) attestation by the Indian Embassy or Consulate in Hanoi or Ho Chi Minh City. This process typically takes 10-15 business days. After September 2026, when Vietnam's Apostille Convention membership becomes active, the process will be simplified to a single apostille certification. For a comparison of methods, see Apostille vs. Embassy Attestation.

Step-by-Step GST Registration Process

Option A: NRTP Registration (No Indian Entity)

If a Vietnamese company wants to make taxable supplies in India without establishing a permanent entity, it can register as a Non-Resident Taxable Person (NRTP):

1. Apply at least 5 days before starting business — Submit Form GST REG-09 on the GST portal
2. Appoint an authorized signatory — Must be a resident Indian with a valid PAN and Indian mobile number
3. Submit embassy-attested Vietnamese documents — Business Registration Certificate, board resolution, signatory passport
4. Pay the mandatory advance deposit — Amount equal to estimated GST liability for the 90-day registration period
5. Receive Temporary Reference Number (TRN) — Generated automatically after payment confirmation
6. Complete Part B — Upload supporting documents, provide Indian address, sign with DSC
7. GSTIN issued — Valid for 90 days, extendable once for another 90 days

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

1. Establish the Indian entity — Obtain Certificate of Incorporation and PAN from MCA
2. Access the GST portal — Navigate to Services, then Registration, then New Registration
3. Complete Part A — Enter PAN, email, and mobile number for OTP verification
4. Complete Part B — Business details, principal place of business, bank account, authorized signatory
5. Upload documents — PAN, address proof, MoA, board resolution, embassy-attested Business Registration Certificate
6. Submit with DSC — Digital Signature Certificate is mandatory for companies
7. GSTIN allotted in 3-7 working days — Under GST 2.0, auto-approval can process applications in 3 days

Timeline and Costs for Vietnamese Companies

Timeline Breakdown

Cost Breakdown

Common Challenges for Vietnamese Companies

1. Vietnam's VAT vs India's GST — Similar Concepts, Different Execution

Vietnam operates a VAT system with three main rates: 0% (exports), 5% (essential goods), and 10% (standard rate). India's GST uses a more complex multi-slab structure — following the GST 2.0 rate rationalization effective 22 September 2025, most goods now fall under a simplified 5%/18% structure, with a 40% demerit rate for select luxury and sin goods (the earlier 12% and 28% slabs were abolished) — with the split between CGST, SGST, and IGST, monthly filing requirements, e-invoicing mandates, and state-wise registration obligations. While Vietnamese companies understand the concept of value-added taxation, India's more granular rate classification and frequent filing deadlines require significant operational adjustment.

2. Embassy Attestation Delays (Transitioning to Apostille in 2026)

Vietnam acceded to the Hague Apostille Convention on 31 December 2025, but the convention will not enter into force until September 2026. Until then, Vietnamese companies must undergo embassy attestation through the Indian Embassy in Hanoi or the Consulate in Ho Chi Minh City. This adds 10-15 business days compared to 3-5 days for apostille countries. Companies planning India entry in 2026 should consider timing their document preparation to coincide with the apostille activation date.

3. VND-INR Currency and Valuation Challenges

The Vietnamese Dong (VND) trades at very high nominal amounts relative to the Indian Rupee, which can create confusion in financial documentation and invoice processing. Indian customs uses the exchange rate notified by the CBIC on the date of filing the Bill of Entry, which may differ from commercial rates. Vietnamese companies must ensure consistent currency denomination and exchange rate documentation to avoid GST valuation disputes.

4. AIFTA Certificate of Origin Requirements

To claim AIFTA tariff concessions on goods imported from Vietnam to India, a Certificate of Origin (Form AI) issued by the Vietnamese Ministry of Industry and Trade (MOIT) is required. Without this certificate, customs duties are charged at the standard MFN rate. Importantly, even with valid AIFTA certificates, IGST is charged separately and is not reduced by the tariff concession — only the basic customs duty is affected.

5. VinFast and Manufacturing Sector Compliance

With VinFast's major EV manufacturing investment in India and growing Vietnamese manufacturing presence, companies in this sector face additional GST complexities including reverse charge on import of services, advance authorization compliance, and the need for multiple state-wise GST registrations across manufacturing and distribution locations. The automotive sector also attracts higher GST rates (most passenger vehicles at 18%, with larger/luxury vehicles at the 40% demerit rate following the September 2025 GST 2.0 rate reform, which replaced the earlier 28%-plus-cess structure), making input tax credit management critical.

Why Choose Beacon Filing

Beacon Filing has experience supporting Vietnamese companies navigating India's GST and compliance landscape. We handle everything from embassy attestation coordination through the Indian Embassy in Hanoi to GST portal submission, ongoing GST return filing, and FEMA/RBI compliance. Our services also include transfer pricing documentation and annual compliance management. Visit our Vietnam country page for more on establishing operations in India from Vietnam.

Frequently Asked Questions