Non-resident taxable person registration requires electronic filing, advance tax deposit, and an Indian-resident authorised signatory.

Grant of registration for a non-resident taxable person requires electronic filing of FORM GST REG-09 with a self-attested valid passport and verification by signature or electronic verification code; foreign entities must provide their foreign tax identification number or equivalent or a Permanent Account Number. The portal issues a temporary reference number to make an advance tax deposit and acknowledgement is issued only after the deposit appears in the electronic cash ledger. Verification and grant provisions apply mutatis mutandis, and the application must be signed or EVC-verified by an authorised Indian-resident signatory holding a valid Permanent Account Number.

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