Rule 13 of CGST Rules 2017: Registration of Non-resident Taxable Person

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”, 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 duly signed or verified through electronic verification code]$1 by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.

Amendment History:

$1. In sub-rule (4), the words “signed” substituted with the words “duly signed or verified through electronic verification code” vide Notification No. 7/2017 central Tax dt 27 June 2017 w.e.f. 22 June 2017.

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Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.

It may be noted that CGST Rules 1 to 26 (pertaining to Chapters on Preliminary/ Composition/ Registration matters) were initially notified by CBIC (CBEC) vide Notification No. 3/2017 Central Tax dt. 19 June 2017, applicable w.e.f. 22 June 2017 (or as may be specified in respective Rules).

Related Posts:

Central Goods and Services Tax (CGST) Rules, 2017 (Chapter-wise/ Rule-wise)

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