Grant of registration to non-resident taxable person :
A non-resident taxable person shall electronically submit an application, along with a valid passport, for registration, duly signed, 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 – Rule 6(1) of Registration Rules.
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 under section 27 and the acknowledgement under rule 1(5) shall be issued thereafter.
The person applying for registration under sub-rule 6(1) shall make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which registration is sought, as specified in section 27 of CGST Act – Rule 6(3) of Registration Rules.
The provisions of rule 2 and rule 3 relating to verification and grant of registration shall mutatis mutandis, apply to an application submitted under this rule.
Signature of authorized signatory – 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 – Explanation to Rule 6 of Registration Rules.