Rule 6 – Final Rules (Draft) – REGISTRATION – GST – REGISTRATION – Final Draft Rules 18-5-2017 – Rule 6 – 6. Grant of registration to non-resident taxable person (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 EVC, 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
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