8. Grant of registration to non-resident taxable person
(1) A non-resident taxable person shall electronically submit an application for registration, duly signed, in FORM GST REG-10, at least five days prior to commencement of the business at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner.
(2) A person applying for registration as a non-resident taxable person shall be given a temporary identification number by the Common Portal for making an advance deposit of tax under section 19A and the acknowledgement under sub-rule (5) of rule 1 shall be issued thereafter.
(3) The person applying for registration under sub-rule (1), shall make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person during the period for which registration is sought, as specified in section 19A.
(4) The provisions of rule 1 and rule 2 relating to verification and grant of registration shall apply mutatis mutandis to an application made under this rule.
