Non-resident GST registration must be filed electronically and confirmed only after required advance tax deposit appears in the cash ledger. Non-resident taxable persons must electronically submit FORM GST REG-09 with a self-attested passport copy at least five days before business commencement; foreign entities must provide their tax identification or PAN. The Common Portal issues a temporary reference number to facilitate the advance tax deposit required under section 27, and the electronic acknowledgement follows only after the deposit appears in the electronic cash ledger. Verification and grant provisions of rules 2 and 3 apply mutatis mutandis. The application must be signed by an India-resident authorized signatory holding a valid PAN.