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.
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 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 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.
