CGST Rule 13 – Grant of registration to non-resident taxable person
Rule 13 (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.
Rule 13 (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.
Rule 13 (3)
Rule 13 (4)
The application for registration made by a non -resident taxable person shall be [duly signed or verified through electronic verification code] by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number
 Substituted for “signed” by the Central Goods and Services Tax (Amendment) Rules, 2017 w.e.f. 22/06/2017 – Date of Amendment : 27-06-2017, Effective from : 22-06-2017, Retrospective Effect : Yes