Form GST REG (Registration) 09 for a Non-resident Taxable Person

Form GST REG-09 is an application form that is used by a Non-Resident taxable person for GST registration. Section 24 of the Central Goods and Services Tax Act, 2017 made obtaining GST registration compulsory for any non-resident taxable person engaged in providing taxable supply. And form GST REG-09 is the application that a non-resident taxable person can electronically file to obtain GST Registration.

This article will provide you details of every single thing related to form GST REG-09, from process to eligibility from requirements to the meaning of term non-resident taxable person.

Meaning of Non-resident Taxable Person

A person who fulfils all of the following criteria is called a ‘non-resident taxable person’-

• The person sometimes do transactions to deals with the supply of services or goods or even both, either as principal or agent or in some other capacity
• Such a person has no fixed occupation/ business or place of residence in India

Essentially – the person covered in the above definition of ‘non-resident taxable person’ must compulsorily obtain GST registration. There is no minimum limit available and even such taxable persons cannot opt ​​for the composition scheme under GST Get to know about GST composition scheme for small businesses. Also, we included its key features, registration process, eligibility and filing returns. Read more .

Registration Procedure & Filing of Form GST REG-09

There are some important points engraved below that a non-resident taxable person needs to consider while proceeding for GST registration:

• The person covered under the definition of ‘non-resident taxable person’ must compulsorily obtain GST registration.
• The person must have to file an application in Form GST REG-09 to obtain the GST registration.
• Such a person should apply for GST registration at least 5-days prior to the commencement of business.
• The person needs to have the below-mentioned two documents to obtain GST registration:
  • Copy of the valid passport (Self-attested)
  • Tax Identification Number or Unique Number (only in case of a business entity incorporated/ established outside India).
• According to the provisions of Section 27 (2) of the Central Goods and Services Tax Act, 2017, the non-resident taxable applicant needs to submit an advance deposit of tax while applying for GST registration using the Form GST REG-09. The amount of this advance deposit should be equal to the estimated applicable GST for the period for which GST registration has been sought.
• The GST registration application in the form GST REG-09 must be either duly signed or verified through EVC.

Provisional and Final Registration of Non-resident Taxable Person-

In the case of a non-resident taxable person, GST registration Get to know the complete GST registration procedure online on the Indian government GST portal official website. We have explained by the actual screenshot of every step. Read more will be granted in two phases, i.e.

• Provisional Registration
• Final Registration

After duly filling the registration application in Form GST REG-09 and submitting it online, provisional registration will be allotted to the applicant.

The process of final registration of a non-resident taxable person is similar to that of a taxpayer domiciled in India. The same is explained here;

• At first, an application has to be filed electronically in Form GST REG-26. The applicant is required to submit information regarding the tax and GST within a period of 3 months from provisional registration.
• The final registration will be issued to the applicant in form GST REG 06 Get every details related to the certificate of registration in form GST REG-06. Also, we have included complete steps of downloading GST registration certificate along with issuance provisions and coverage. Read more only if the proper officer is satisfied with the provided details.
• However, if the information is found to be incorrect or incomplete to the proper officer, the officer may issue a show-cause notice to the applicant in form GST REG-27.
• The applicant will have to submit the reply, and If the proper officer is satisfied with the reply, an order in form GST REG-20 will be issued by the proper officer nullifying the show-cause notice.
• But, If the answer presented after giving the applicant a fair chance to be heard is not enough to satisfy the proper officer, then provisional registration can be also cancelled by issuing the form GST REG-28 by the proper officer.