( I) A non-resident taxable pt!rson shall electronically submi t an application, along \.vith a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code. in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly orlthrough a facilitat ion Centre notified by the Commissioner:
Provided that in the case of a business entity incorporated or established outside India.
the application for registration spa II be submiued 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 its Permanent Account Number, if available.
(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknO\.vlcdgement under sub-rule (5) of rule 8 shall be issued e!ectronica~ly only after the said deposit in his electronic cash ledger.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall. muraris mutanc!(is, apply to an application submitted under this rule.
(4) The application for registration made by a non-resident taxable person shall be signed by his au[horised signatory who shall be a person resident in Ind ia having a valid Permanent Account Number.
7 Tripura Gazette, Extraordinary Issue, June 22, 2017 A. D.