GST Registration for Non-Resident Taxable Person (FORM GST REG-09)

GOODS AND SERVICES TAX REGISTRATION

FOR NON-RESIDENT TAXABLE PERSON

FORM GST REG-09

The Goods and Services Tax Act is likely to come into force with effect from 1.7.2017.

Application to be filed atleast Five days prior to commencement of business by a Non-resident Taxable Person for Registration under Goods and Services Tax Act in FORM GST REG-09.

No fees for registration under GST Act.

Description	Details
Name	Legal Name of the Non-Resident Taxable Person
PAN	Permanent Account Number (PAN) of the Non-Resident Taxable Person, if any
Passport	Passport number, if PAN not available
Identification Number	Tax Identification number or unique number on the basis of which the entity is identified by the Government of that country
PAN	Name of the Authorised Signatory as per PAN
Email ID	Email ID of the Authorised Signatory
Mobile Number	Mobile Number of the Authorized signatory
Who can apply for registration?	Authorized Signatory i.e. a resident of India
Proof of Non-resident taxable person	Scanned copy of the Passport of the Non-resident taxable person with VISA details. In 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 on the basis of which the entity is identified by the Government of that country or it’s PAN if available.
Address Proof documents to be uploaded	a)      For Own premises – Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill. b)      For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership  of  the  premises  of  the  Lessor  like  Latest  Property  Tax  Receipt  or Municipal Khata copy or copy of Electricity Bill. c)      For premises not covered in (a) & (b) above – A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded. d)      For rented/leased premises where the Rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill. e)      If the principal place of business is located in an SEZ or the applicant is an SEZ developer, necessary documents / certificates issued by Government of India are required to be uploaded.
Bank Account Details to be uploaded	Bank Account Related Proof: Scanned  copy of the first page of Bank passbook or the relevant  page of Bank Statement  or  Scanned  copy  of  a  cancelled  cheque  containing   name  of  the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code.
Authorized signatory details to be uploaded	Authorization Form: - For each Authorized Signatory mentioned in the application form, Authorization or copy of Resolution of the Managing Committee or Board of Directors to be filed.
Format of Authorization	Declaration  for Authorized  Signatory  (Separate  for each  signatory)  (Details  of Proprietor/all  Partners/Karta/Managing  Directors  and  whole  time Director/Members  of  Managing  Committee  of  Associations/Board  of  Trustees etc.) I/We --- (name) being (Partners/Karta/Managing Directors and whole time Director/Members of  Managing  Committee  of  Associations/Board  of  Trustees etc.) of …… (name of registered person) hereby solemnly affirm and declare that <<name of the authorized signatore, (status / designation)>> is hereby authorized, vide resolution no…..dated….(copy submitted herewith), to act as an authorized signatory for the business <<GSTIN – Name of the Business>> for which application for registration is being filed under the Act. All his actions in relation to this business will be binding on me/us.     Signature of person competent to sign     Name:     Designation / Status:     (Name of the Proprietor/Business entity) Acceptance of an authorized Signatory: I <<(Name of the authorized signatory)>> hereby solemnly accord any acceptance to act as authorized signatory for the above
Who can sign the Registration application	·         Proprietorship – Proprietor ·         Partnership – Managing/Authorized Partners ·         Hindu Undivided Family – Karta ·         Private Limited Company – Managing / Whole-time Directors ·         Public Limited Company – Managing / Whole-time Directors ·         Society/Club/Trust/AOP – Members of Managing Committee ·         Government Department – Person in charge ·         Public Sector Undertaking – Managing / Whole-time Director ·         Unlimited Company – Managing / Wholetime Director ·         Limited Liability Partnership – Designated Partners ·         Local Authority – Chief Executive Officer (CEO) or Equivalent ·         Statutory Body – Chief Executive Officer (CEO) or Equivalent ·         Foreign Company – Authorized Person in India ·         Foreign Limited Liability Partnership – Authorized Person in India ·         Others – Person In Charge Authorised Signatory shall not be a minor
Type of Digital Signature Required	Type of Applicant Private Limited Company Public Limited Company Public Sector Undertaking Unlimited Company Limited Liability Partnership Foreign Company Foreign Limited Liability Partnership	Type of Signature required Digital Signature Certificate (DSC) – Class-2 and above.
	Other than above	Digital Signature Certificate Class 2 and above e-Signature or any other mode as may be notified.
Existing Registration numbers to be indicated in the application.	·         Registration number under Value Added Tax (TIN) ·         Central Sales Tax Registration Number ·         Entry Tax Registration Number ·         Entertainment Tax Registration Number ·         Hotel and Luxury Tax Registration Number ·         Central Excise Registration Number ·         Service Tax Registration Number ·         Corporate Idendity Number / Foreign Company Registration Number ·         Limited Liability Partnership Identification Number/Foreign Limited Liability Partnership Identification Number ·         Importer Exporter Code Number ·         Registration Number under Medicinal and Toilet Preparations (Excise Duties) Act ·         Registration Number under Shops and Establishment Act ·         Temporary ID if any ·         Others with specification

To view full details click the link given below:

http://www.cbec.gov.in/resources//htdocs-cbec/gst/registration1-gst-formats-17052017.pdf

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