Non-resident GST registration: advance deposit required before commencing supplies; temporary ID issued for payment via Common Portal or Facilitation Centre A non-resident taxable person must electronically submit FORM GST REG-10 at least five days before commencing business via the Common Portal or a notified Facilitation Centre and will receive a temporary identification number to facilitate an advance tax deposit. The applicant must deposit an amount equivalent to the estimated tax liability for the registration period under the advance-deposit provision, and the verification and grant procedures of the general registration rules apply mutatis mutandis.