CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 13 – Grant of registration to non-resident taxable person

(1) A non-resident taxable person shall electronically submit an application,
along with a self-attested copy of his valid passport, for registration,
duly signed or verified through electronic verification code, in FORM GST
REG-09, at least five days prior to the commencement of business at the
common portal either directly or through a Facilitation Centre notified by
the Commissioner:

Provided that in the case of a business entity incorporated or established
outside India, the application for registration shall be submitted along
with its tax identification number or unique number on the basis of which
the entity is identified by the Government of that country or its
Permanent Account Number, if available.

(2) A person applying for registration as a non-resident taxable person
shall be given a temporary reference number by the common portal for
making an advance deposit of tax in accordance with the provisions of
section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be
issued electronically only after the said deposit in his electronic cash
ledger.

(3) The provisions of rule 9 and rule 10 relating to the verification and
the grant of registration shall, mutatis mutandis, apply to an application
submitted under this rule.

(4) The application for registration made by a non-resident taxable person
shall be duly signed or verified through electronic verification code
by his authorised signatory who shall be a person resident in India having
a valid Permanent Account Number.