FORM GST REG-09 - Non-resident taxable person application with advance tax
A non-resident taxable person plans temporary taxable supplies in India.
Responsible actor: The non-resident applicant acts through an adult Indian-resident signatory. Provision: Sections 25(1)/27/17(5)(f); rule 13.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Provision checked 21 October 2026; fictional unexecuted model. Official historical form dated 1 January 2022; current law qualifications are stated on the linked guide.
Worked facts and completed entries
Cedar Learning UK Limited (fictional foreign company) applies 20 August 2026 for a1–30 September Bengaluru exhibition, twelve days before commencement. Adult Indian-resident Meera Rao is authorised. Foreign tax ID identifies the entity. Assumed intra-State turnover 100000 at 18%, no eligible ITC, produces CGST 9000+SGST 9000;18000 advance tax is deposited 20 August. The 18% rate is the given calculation input, not a product-classification conclusion.
Part A
| State /district | Karnataka /Bengaluru Urban |
|---|---|
| i. Legal name | Cedar Learning UK Limited (fictional) |
| ii. Indian PAN | Not available; foreign-business identity route selected |
| iii. Passport | Not applicable to the incorporated entity; foreign tax identification supplied under rule 13 |
| iv. Foreign tax ID | EDU-UK-TAX-01 (fictional, non-valid Government identifier) |
| v. Authorised signatory | Meera Rao |
| vi. Signatory PAN | AAAAR0000A (fictional, not a verified PAN) |
| vii. Email /viii. Mobile | meera@aster-learning.example.invalid /EDU-MEERA-MOBILE (+91 teaching label; non-routable) |
Part B1. Indian-resident authorised signatory
| First /middle /last name | Meera /none /Rao |
|---|---|
| Father first /middle /last name | Dev /none /Rao |
| Date of birth /gender | 12 May1985 /Female |
| Photograph | Fictional individual; no actual identity photograph or authentication is reproduced |
| Mobile /email | EDU-MEERA-MOBILE (+91 teaching label; non-routable) /meera@aster-learning.example.invalid |
| Telephone | Not maintained |
| Designation /DIN | Indian-resident authorised signatory /EDU-DIN-MEERA (non-valid educational identifier) |
| PAN | AAAAR0000A (fictional teaching identifier, not a verified PAN) |
| Aadhaar | Fictional scenario assumes required authentication; no actual Aadhaar number, OTP or biometric reproduced |
| Indian citizen /passport /nationality | Yes /foreign-passport field not applicable /Indian |
| Residential building /floor /premises | 8 /Ground /Model Residence |
| Road /locality /city | Model Lane /Learning Park /Bengaluru |
| District /block /State /PIN | Bengaluru Urban /Bengaluru North /Karnataka /560001 |
| Foreign country /ZIP | Not applicable: Indian resident |
2. Registration validity
| From /to | 1 September 2026 /30 September 2026 |
|---|
3. Estimated turnover and net tax, INR
| Intra-State turnover | Inter-State turnover | CGST | SGST | UTGST | IGST | Cess |
|---|---|---|---|---|---|---|
| 100000 | 0 | 9000 | 9000 | 0 | 0 | 0 |
4. Foreign registered office
| Address lines 1/2/3 | 1 Learning Square /Cedar House /London |
|---|---|
| Country /ZIP | United Kingdom /SW1A1AA |
| Email /telephone | tax@cedar-learning.example.invalid /EDU-UK-PHONE (non-routable) |
5. Principal business place in India
| Building /flat /floor | 12 /Ground |
|---|---|
| Premises /road | Learning Park /Learning Park Road |
| City /district /block-taluka | Bengaluru /Bengaluru Urban /Bengaluru North |
| State /PIN | Karnataka /560001 |
| Latitude /longitude | Optional; not supplied in this illustration |
| Email /mobile | tax@cedar-learning.example.invalid /EDU-MEERA-MOBILE (+91 teaching label; non-routable) |
| Telephone /fax | Not maintained /not maintained |
| Possession /activity | Leased /Temporary exhibition and retail sales |
6. Indian bank account
| Total accounts reported | 1 fictional educational bank account |
|---|---|
| Account number | EDU-ACCOUNT-01 (non-routable, not an actual account) |
| Type /IFSC | Current /EDU-IFSC (not a valid banking code) |
| Bank /branch | Illustration Bank /Learning Park teaching branch,12 Learning Park Road, Bengaluru560001 |
| Additional accounts | None reported |
7. Documents uploaded
| Entity identity | Foreign incorporation and tax-ID evidence described for the fictional entity; no fake official certificate attached |
|---|---|
| Premises | Exhibition lease plus lessor ownership evidence for unit 12 |
| Bank evidence | Educational account particulars match the account field; no real statement or cancelled cheque reproduced |
| Authorisation /photo | Board authorisation 18 August and Meera identity/photograph evidence described; no real image/ID/DSC reproduced |
8. Declaration
I, Meera Rao, authorised signatory for Cedar Learning UK Limited, affirm that these fictional stated particulars are correct and nothing is concealed. Place:Bengaluru. Date:20 August 2026. Signature:not executed.
Prescribed signatory annexure — declaration
Oliver Reed, managing director, the fictional competent directors of Cedar Learning UK Limited (fictional), declare that Meera Rao is authorised under educational board reference EDU-BOARD-18 August 2026 dated 18 August 2026 to act as authorised signatory for this business’s registration and subsequent GST acts, which bind the business. Declarants: Oliver Reed, managing director, directors. Place: Bengaluru. Date: 18 August 2026. All declarant signature fields: not executed.
Prescribed signatory annexure — acceptance
I, Meera Rao, accept appointment as authorised signatory for Cedar Learning UK Limited (fictional) and understand that my relevant acts bind this business. Designation:authorised signatory. Place:Bengaluru. Date:18 August 2026. Signature:not executed. This fictional completed declaration is not a signed resolution or actual authority.
Advance deposit reconciliation
| Date /CIN /BRN /amount | 20 August 2026 /ILLUSTRATION-NRTP-DEPOSIT /EDU-BRN-NRTP /18000; non-valid educational references |
|---|---|
| Net tax | CGST 9000+SGST 9000; IGST/UTGST/cess 0 |
How this form moves the matter forward
- Select the correct statutory registration event and applicant category.
- Reconcile every applicable identity, premises, authorisation, payment and period entry against the actual evidence.
- Use the prescribed form and authenticated portal/proceeding record; this completed fictional model is unsigned and cannot be filed as an issued document.
Evidence supporting these entries
- Relevant application/order and genuine service/filing record
- Entity, premises and authorised-person evidence for the selected branch
- Date, liability and next-step reconciliation
Additional primary authority: Official CGST Act as on 11 June 2026:sections 24/25/27/29/45/51; entity and event-specific registration conditions.
Additional primary authority: April 2026 current CGST Rules, PDF pages 191–209:rules 8–26, including deferred 16A footnote 35, rule 24 closed migration period and current rule 25.
Period and legal consequences
Apply at least five days before commencement. Section 27 limits the initial validity to the period specified or ninety days, whichever earlier, with a possible further period up to ninety days; ordinary perpetual registration assumptions do not apply. Advance estimated tax must be deposited. The entity’s foreign tax/unique ID is permitted; an incorporated foreign business is not made to invent an individual passport. NRTP input credit has its specific section 17(5)(f) restriction, rather than ordinary resident eligibility.
Primary source and exact locator
Official notified form source: PDF pages 45-48; printed pages 39-42.
CGST Act and government-hosted Act and Rules compilation - Sections 25(1)/27/17(5)(f); rule 13. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The non-resident applicant acts through an adult Indian-resident signatory. A non-resident taxable person plans temporary taxable supplies in India.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Relevant application/order and genuine service/filing record; Entity, premises and authorised-person evidence for the selected branch; Date, liability and next-step reconciliation.