Rule 13 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Registration of Non-resident Taxable Person
Provisions under Rule 13 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Registration of Non-resident Taxable Person”, as per Notification dt. 19 June 2017 issued by the CBEC/ Central Govt., are as under:
CGST Rule 13: Grant of registration to non-resident taxable person (Chapter-III: Registration Rules)
(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 signed by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.
i) CGST (Amendment) Rules 2017 notified vide CGST Notification No. 7/2017 dt. 27 June 2017 under para 2(c): in rule 13, in sub-rule (4), for the word “signed”, the words “duly signed or verified through electronic verification code” shall be substituted.