Non-resident taxable person registration requires compulsory advance tax deposit and specific electronic filing and refund conditions. A non-resident taxable person supplying goods or services in India must obtain compulsory registration via FORM GST REG-09 before commencing supplies, provide identification, have an authorised Indian resident signatory, and make an advance tax deposit equal to estimated liability; the registration becomes effective only after that deposit appears in the electronic cash ledger and is valid for the applied period subject to limited extension on payment of additional estimated tax.