Procedure to Grant of GST registration to non-resident taxable person / Rule-13 of CGST Rules 2017

Rule-13 of CGST Rules 2017

13. Grant of reg­is­tra­tion to non-res­i­dent taxable — 

(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.

• 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
• 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