Rule 13 of CGST Rules -Grant of registration to non-resident taxable person

Rule 13 of CGST Rules -Grant of registration to non-resident taxable person

(updated as on 15.11.2017)

(1) A non-resident taxableperson shall electronically submit an application, along with a self-attested copy of hisvalid passport, for registration, duly signed or verified through electronic verificationcode, in FORM GST REG-09, at least five days prior to the commencement of businessat the common portal either directly or through a Facilitation Centre notified by theCommissioner: Provided that in the case of a business entity incorporated or established outsideIndia, the application for registration shall be submitted along with its tax identificationnumber or unique number on the basis of which the entity is identified by theGovernment 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 atemporary reference number by the common portal for making an advance deposit of taxin 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 cashledger. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant ofregistration 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 dulysigned or verified through electronic verification code by his authorised signatory whoshall be a person resident in India having a valid Permanent Account Number.

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CHAPTER III

REGISTRATION

Chapter IIIof CGST Rules, 2017 consists of nineteen rules relating toREGISTRATIONRULES under the GST regime. All this rules are available for your ready reference. Rule 8 :Application for registration Rule 9 :Verification of the application and approval Rule 10 :Issue of registration certificate Rule 11 :Separate registration for multiple business verticals within a State or a Union territory Rule 12 :Grant of registration to persons required to deduct tax at source or to collect tax atsource Rule 13 :Grant of registration to non-resident taxable person Rule 14 :Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to anon-taxable online recipient Rule 15 :Extension in period of operation by casual taxable person and non-resident taxableperson Rule 16 : Suo moto registration Rule 17 :Assignment of Unique Identity Number to certain special entities Rule 18 :Display of registration certificate and Goods and Services Tax IdentificationNumber on the name board Rule 19 :Amendment of registration Rule 20 :Application for cancellation of registration Rule 21 :Registration to be cancelled in certain cases Rule 22 :Cancellation of registration Rule 23 :Revocation of cancellation of registration Rule 24 :Migration of persons registered under the existing law Rule 25 :Physical verification of business premises in certain cases Rule 26 :Method of authentication

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