Rule 13
Grant of registration to non-resident taxable person
GST
Registration
Rule 13 of Central Goods and Services Tax Rules, 2017
13. 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 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 wit
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