Mention the provision and features relating to Registration of non-resident taxable person under the CGST Act, 2017.

The various provisions and features relating to registration of a non-resident taxable person is as below: Registration is mandatory for a non-resident (Section 24 of the Central Goods and Services Tax Act, 2017). A non-resident taxable person shall apply for registration at least five days prior to the commencement of business (Section 25 of the Central Goods and Services Tax Act, 2017). The certificate of registration issued to a non-resident taxable person shall be valid for the period specified in the application for registration or 90 days from the effective date of registration whichever is earlier, such person shall make taxable supplies only after the issuance of certificate register. The proper officer may, on sufficient cause being shown by the said taxable person, extend the said period of 90 days by a further period not exceeding ninety days. A non-resident taxable person shall, at the time of submission of application for registration under sub-section (1) of section 25, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought. Procedure of Registration Rule 13 of Central Goods and Services Tax (CGST) Rules, 2017: A non-resident taxable person shall electronically submit 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, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner: 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 on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.