Form GST REG-09 is an application form for GST registration of Non-Resident taxable person. As per section 24 of the Central Goods and Services Tax Act, 2017, any non-resident taxable person engaged in providing taxable supply is compulsorily required to obtain GST registration. In order to obtain GST registration, the non-resident taxable person is required to electronically file an application in Form GST REG-09.

The present article explains the term non-resident taxable person, registration procedure and provisional/ final registration of non-resident taxable person.

Meaning of the term non-resident taxable person as per GST law-

The person who satisfies all the following criteria are termed as ‘non-resident taxable person’-

1. Person occasionally undertakes transactions involving the supply of services or goods or both, either as Principal or agent or in any other capacity, and

2. Such a person doesn’t have any fixed place of business or resident in India.

The person covered within the above definition of ‘non-resident taxable person’ needs to mandatorily obtain GST registration. There is no minimum threshold limit available and also such a taxable person cannot opt for composition scheme.

Registration procedure and filing of Form GST REG-09-

Following are the important points which the non-resident taxable person needs to keep in mind with regard to GST registration-

1. The person covered within the definition of ‘non-resident taxable person’ is compulsorily required to obtain GST registration.

2. For obtaining GST registration, the person is required to file an application in Form GST REG-09.

3. Such a person should apply for GST registration, at least five days prior to the commencement of business.

4. Following are the mandatory documents required for obtaining GST registration-

    • Self-attested copy of the valid passport.
    • Tax Identification Number or Unique Number (only in case of a business entity incorporated/ established outside India).

5. As per provisions of section 27(2) of the Central Goods and Services Tax Act, 2017, the applicant (i.e. non-resident taxable person) while applying for GST registration in Form GST REG-09, is required to make an advance deposit of tax. Such advance deposit should be the amount equivalent to the estimated GST liability for the period for which the GST registration is sought.

6. The GST registration application in Form GST REG-09 should either be duly signed or verified through EVC.

Provisional and Final Registration of non-resident taxable person-

GST registration in case of non-resident taxable person will be granted in following two phases-

1. Provisional registration; and

2. Final registration.

Once the registration application is duly filed in Form GST REG-09, the provisional registration will be allotted to the applicant.

The procedure of final registration of Non-resident taxable person is same as of that of the resident taxpayer in India. The same is explained hereunder;

  • Firstly, an application in Form GST REG-26 is to be filed electronically. Notably, the applicant is required to submit information relating to tax and GST within a period of 3 months from the provisional registration.
  • If the proper officer finds the information to be correct, then, final registration will be issued to the applicant in Form GST REG-06.
  • However, if the proper officer finds the information to be either incorrect or incomplete, then the officer may issue a show cause notice to the applicant in Form GST REG-27.
  • If the proper officer is satisfied with the reply submitted by the applicant, then, the proper officer will issue an order in Form GST REG-20 nullifying the show cause notice.
  • However, if the proper officer is not satisfied with the reply so submitted, after giving an appropriate opportunity of being heard to the applicant, the provisional registration may be cancelled by the proper officer by issuing Form GST REG-28.

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