GST REG-09 – GST Registration Application Form

GST REG-09 is an application form for non-resident taxable people to register for GST. Any non-resident taxable person engaged in supplying taxable supplies is obliged to register for GST under section 24 of the CGST Act, 2017. The non-resident taxable person must electronically file an application along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code in Form GST REG-09 to get GST registration.

The phrase “non-resident taxable person” is defined in this article, as well as the registration method and provisional/final registration of non-resident taxable persons.

Non-Resident Taxable Person Meaning

The phrase “non-resident taxable person” refers to someone who meets all the following criteria:

1. A person who periodically engages in transactions involving the supply of goods or/and services, either as principal or agent or in any other capacity, and
2. He or she has no fixed place of business or residence in India.

The individual who falls under the aforementioned criteria of a “non-resident taxable person” is required to register for GST. There is no minimum threshold, and thus a taxable individual cannot participate in the composition scheme.

Pre-Requisites to File GST REG-09

The following are the pre-requisites for non-resident taxable persons when it comes to GST registration:

1. A person who falls within the criteria of a “non-resident taxable person” is obliged to register for GST.
2. To get GST registration, the individual must fill out Form GST REG-09 and submit it.
3. A person in this situation should register for GST registration at least five days before starting a business.
4. The following are the papers that must be submitted to acquire GST registration:

• A copy of a valid passport that has been self-attested.
• Tax Identification Number or Unique Number (when business is incorporated/established outside India)

Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number based on which the entity is identified by the Government of that country or its Permanent Account Number, if available.

1. The applicant (i.e., non-resident taxable person) shall be given a temporary reference number via GST portal for making an advance deposit of tax while filing for GST registration in Form GST REG-09, as per section 27(2) of the CGST Act, 2017. The amount of the advance deposit should be equal to the projected GST obligation for the period for which the GST registration is requested.
2. Either sign the GST registration application in Form GST REG-09 or have it validated by EVC.

Non-Resident Taxable Person – Provisional and Final GST Registration

In the event of a non-resident taxable person, GST registration will be granted in two stages:

• Provisional GST Registration
• Final GST Registration

1. The provisional registration will be assigned to the applicant after the registration application is properly submitted in Form GST REG-09.
2. The final registration procedure for non-resident taxable persons in India is the same as for resident taxpayers. The same is explained in the following paragraphs.
3. To begin, a GST REG-26 application must be submitted electronically. In particular, the applicant must provide tax and GST information within three months of receiving provisional registration.
4. If the competent official deems the information to be valid, the applicant will get a final registration in Form GST REG-06.
5. If the proper officer deems the information to be inaccurate or incomplete, the officer may issue a show-cause notice in Form GST REG-27 to the applicant.
6. If the competent official is agreeable with the applicant’s response, the proper officer will issue an order nullifying the show cause notice in Form GST REG-20.
7. The provisional registration may be revoked by the competent authority if he or she is not satisfied with the response. But after providing the applicant with a sufficient chance to be heard by issuing Form GST REG-28.