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 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.
