Rule 13 of the CGST Act – Grant of registration to non-resident taxable person.-

Rule 13 of the CGST Act – 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

(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.‖ 15Inserted vide Notf no. 33/2019-CT dt.18.07.2019 16Inserted vide Notf no. 33/2019-CT dt. 18.07.2019 17Inserted vide Notf no. 74/2018-CT dt. 31.12.2018

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 referencenumber by the common portal for makingan 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 submittedunder this rule. (4) The application for registration made by a non-resident taxable person shall be [duly signed or verified through electronic verification code] 18by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.

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