Form REG 09: GST Registration for Non-Resident Taxable Persons

Form 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 REG 09 to get GST registration.

This article defines the phrase “non-resident taxable person” and explains the registration method along with provisional and final registration requirements.

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.

Any individual who meets the criteria of a “non-resident taxable person” must register for GST. The law mandates registration without a minimum threshold, and it expressly bars such taxpayers from opting into the composition scheme.

Pre-Requisites to File Form REG 09

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

1. Any person meeting the criteria of a “non-resident taxable person” must register for GST.
   
2. To get GST registration, the individual must fill out Form 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)

A foreign business entity must submit its GST registration with its tax ID or unique home-country number. If available, it must also provide its Permanent Account Number (PAN).

1. The GST portal issues a temporary reference number to the applicant for making an advance tax deposit. The applicant must deposit an amount equal to the projected GST liability for the requested registration period.
   
2. Either sign the GST registration application in Form REG 09 or have it validated by EVC.

Non-Resident Taxable Person – Form REG 09 GST Registration Validity

In the case of a non-resident taxable person:

• The department grants registration in Form GST REG-06 after the applicant submits Form REG 09 and pays advance tax.
• The authority validates registration for the period specified in the application, up to 90 days. Applicants may extend it once for another 90 days using Form REG-11.
• Non-resident taxable persons must file returns in Form GSTR-5 for the duration of their registration.

Note: The earlier concept of “provisional registration” followed by “final registration” through Forms REG-26, REG-27, REG-20, or REG-28 does not apply to non-resident taxable persons under current GST rules. The process is a single-stage registration backed by advance tax payment.

Return Filing Obligations for Non-Resident Taxable Persons

• Non-resident taxable persons file GSTR-5 to report their GST liabilities and transactions in India.
• Taxpayers must file this return monthly within 20 days of month-end or within seven days of registration expiry.
• GSTR-5 contains details of outward supplies, inward supplies, ITC claimed (if eligible), and tax paid.

Refunds and ITC Restrictions

• NRTPs claim refunds of any balance in their electronic cash ledger after settling tax obligations.
  
• They cannot carry forward Input Tax Credit (ITC), making advance planning crucial for tax deposits.

Advance Tax Deposit – Practical Consideration

The deposit made while filing Form REG 09 is not a security; it counts as actual tax liability. If the liability exceeds the deposited amount, the non-resident taxable person must top-up the deposit before issuing further tax invoices.

Penalties for Non-Compliance

• Non-registration attracts penalties under Section 122 of the CGST Act — ₹10,000 or the amount of tax evaded, whichever is higher.
• If taxpayers delay filing GSTR-5, they pay late fees and interest until they complete compliance.

From Form REG 09 to Ongoing GST Compliance

Registering as a non-resident taxable person under GST is not a one-time procedural step; it involves continuous compliance through advance deposits, timely filing of GSTR-5, and managing renewals within the prescribed validity period. The absence of a turnover threshold and restrictions on input tax credit make it even more important for businesses to monitor tax liability closely. Any delay in registration or return filing can directly translate into penalties, cash flow blockages, and reputational risks in the Indian market.

Non-resident businesses face challenges in maintaining visibility across filings, payments, and renewals during limited Indian operations. Technology addresses these challenges effectively. Platforms like GSTrobo centralize registrations, automate return tracking, and provide CFO-level dashboards to ensure compliance. By combining accuracy with visibility, businesses focus on operations while meeting every GST obligation — from Form REG 09 registration to monthly filings — on time.

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