GST Registration Process

 Grant of registration to Non-Resident Taxable Person

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 EVC, in FORM GST REG-09, at least five days prior to the commencement of business at the on the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner.

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’ PAN, if available.

A person applying for registration as a non-resident taxable person shall be given a temporary reference number (TRN) by the Common Portal for making advance deposit of tax and the acknowledgement in FORM GST REG-02 shall be issued electronically only after the said deposit in his electronic cash ledger.

The provisions relating to verification and grant of registration to Non-Resident taxable person shall be the same, as they apply to an application submitted by the taxable person.

The application for registration made by a non-resident taxable person shall be signed by his authorized signatory who shall be a person resident in India having a valid PAN.