Grant of registration to non-resident taxable person
Rule 13 of the CGST Rules
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A non-resident taxable person applies in REG-09 with a self-attested passport copy at least five days before starting business, and must deposit the estimated tax in advance; a foreign business entity applies with its tax identification number of the home country.
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The exact words of the law
1,583 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 1 [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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-06-22 · Substituted
7/2017-CTdated2
Substituted (w.e.f. 22.06.2017) vide Notification No. 7/2017 -CT dated 27.06.2017 for "signed"
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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