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of <h1>Non-resident taxable persons must apply for GST registration in FORM GST REG-10 five days before business starts.</h1> A non-resident taxable person must electronically submit a registration application in FORM GST REG-10 at least five days before starting business via the Common Portal or a designated Facilitation Centre. Upon application, a temporary identification number is issued for making an advance tax deposit as per section 19A. The applicant must deposit tax equivalent to the estimated liability for the registration period. Verification and registration procedures outlined in rules 1 and 2 apply similarly to these applications.
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