Rules 13 to 15 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rules 13, 14 and 15 are the registration rules for businesses with no place of business in India. Rule 13 covers a non-resident taxable person (FORM GST REG-09), rule 14 covers a person supplying online information and database access or retrieval services, or online money gaming, from outside India (FORM GST REG-10), and rule 15 lets a casual taxable person or non-resident taxable person apply to extend the registration period (FORM GST REG-11).
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
A non-resident taxable person applies in FORM GST REG-09 at least five days prior to the commencement of business, with a self-attested copy of a valid passport. A person supplying online information and database access or retrieval services, or online money gaming, from a place outside India applies in FORM GST REG-10 and is granted registration in FORM GST REG-06 on conditions and by an officer a notification specifies. A casual or non-resident taxable person who wants a longer period applies in FORM GST REG-11 before the end of the validity of the registration.
The Act behind these rules
These rules work with section 27 of the CGST Act, 2017 (casual and non-resident taxable persons; see section 27 of the CGST Act) and with sections 14 and 14A of the Integrated Goods and Services Tax Act, 2017 (see section 14 of the IGST Act: OIDAR services and section 14A of the IGST Act: online money gaming). Rule 8(1) excludes all of these persons from the ordinary Part A declaration, and rule 12 supplies the route for tax deductors and collectors; see rule 8. If you or your client is a business outside India supplying to India, our GST registration for all types of persons is the place to start.
Rule 13: a non-resident taxable person
Sub-rule (1): the application. 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".
Proviso. For "a business entity incorporated or established outside India", the application "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".
Sub-rule (2): advance deposit. The applicant "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". The acknowledgement under rule 8(5) "shall be issued electronically only after the said deposit in his electronic cash ledger".
Sub-rule (3): rules 9 and 10 apply. "The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule." So verification and the certificate follow the pattern described in rules 9A and 10, with the changes the context requires.
Sub-rule (4): who signs. The application "shall be duly signed or verified through electronic verification code by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number". The words "duly signed or verified through electronic verification code" were substituted by Notification No. 7/2017 - CT dated 27.06.2017, with effect from 22.06.2017.
Rule 14: OIDAR and online money gaming suppliers from outside India
The heading of rule 14 and its sub-rule (1) were extended by Notification No. 51/2023 - CT dated 29.09.2023, with effect from 01.10.2023, to include "any person supplying online money gaming from a place outside India to a person in India". (The heading is split by the printing of a bracketed insertion; read together, it names both classes of supplier.)
Sub-rule (1). Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient, or any person supplying online money gaming from a place outside India to a person in India, "shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG-10, at the common portal, either directly or through a Facilitation Centre notified by the Commissioner".
Sub-rule (2). The applicant "shall be granted registration, in FORM GST REG-06, subject to such conditions and restrictions and by such officer as may be notified by the Central Government on the recommendations of the Council". The conditions, restrictions and the officer are left to a notification. The notification is not in the sources consulted; check the notification before relying on any condition.
Rule 15: extending the period of operation
Sub-rule (1). Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in the application, an application in FORM GST REG-11 "shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him".
Sub-rule (2). The application "shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27". The sub-section is where the amount is found, not the rule; read section 27 for it.
Who does what, by when
| Who | What | Form | When | Rule |
|---|---|---|---|---|
| Non-resident taxable person | Electronic application with self-attested copy of valid passport | FORM GST REG-09 | At least five days prior to the commencement of business | 13(1) |
| Foreign business entity | Adds tax identification number, unique number or Permanent Account Number, if available | FORM GST REG-09 | With the application | 13(1) proviso |
| Non-resident taxable person | Advance deposit under section 27; acknowledgement only after the deposit in the electronic cash ledger | As in rule 8(5) | After the temporary reference number | 13(2) |
| Authorised signatory | Signs or verifies; resident in India with valid Permanent Account Number | FORM GST REG-09 | At application | 13(4) |
| OIDAR or online money gaming supplier from outside India | Electronic application | FORM GST REG-10 | No period printed | 14(1) |
| Central Government, by notification | Conditions, restrictions and officer for grant | FORM GST REG-06 | As notified | 14(2) |
| Casual or non-resident taxable person | Application to extend period | FORM GST REG-11 | Before the end of validity of registration | 15(1) |
| Applicant | Pays the amount specified in section 27(2) before acknowledgement | Not applicable | At acknowledgement | 15(2) |
A worked example
Fjordline Exhibitions A/S, an invented company incorporated outside India, plans to hold a trade fair stand in India. It is a non-resident taxable person. Its India-resident authorised signatory, Ravi Menon, who has a valid Permanent Account Number, signs the application in FORM GST REG-09, attaching a self-attested copy of a valid passport. Because the company is a business entity incorporated outside India, the application also carries its tax identification number or unique number, or its Permanent Account Number if available. The company submits at least five days before the commencement of business. It receives a temporary reference number, makes the advance deposit under section 27 into its electronic cash ledger, and only then is the acknowledgement under rule 8(5) issued.
If the fair is extended, the company files FORM GST REG-11 before the end of the validity of the registration and the application is acknowledged only on payment of the amount specified in section 27(2).
Points to watch
- Five days is a minimum. The words are "at least five days prior to the commencement of business".
- The signatory must be in India. Rule 13(4) names a resident with a valid Permanent Account Number.
- Rule 14(2) is a notification matter. State no condition until you have checked the notification.
- Do not wait for the validity to end. Rule 15(1) is "before the end of the validity".
- Tax on OIDAR returns. The returns of these persons are in rules 63 and 64; see rules 63 and 64 of the CGST Rules, 2017.
Need help registering a business from outside India?
Registration for a business with no place in India turns on the right Form, the right signatory and the right timing against the first supply. We prepare the application, check the deposit and the extension window, and follow the file. Talk to us about GST registration for all types of persons.
Key takeaways
- Rule 13(1): non-resident taxable person applies in FORM GST REG-09 at least five days prior to the commencement of business, with a self-attested copy of a valid passport.
- Rule 13(4): the authorised signatory must be resident in India with a valid Permanent Account Number.
- Rule 14(1): an OIDAR or online money gaming supplier from outside India applies in FORM GST REG-10.
- Rule 14(2): grant in FORM GST REG-06 on conditions and by an officer to be notified; the notification is not in the sources consulted.
- Rule 15: FORM GST REG-11 before the end of validity; acknowledged only on payment of the amount in section 27(2).
Read next
- Rule 12 of the CGST Rules, 2017: registration of persons deducting or collecting tax at source
- Rules 16, 16A and 18 of the CGST Rules, 2017: suo moto registration, temporary identification number and display
- Section 27 of the CGST Act, 2017: casual and non-resident taxable persons
- Section 14 of the IGST Act, 2017: OIDAR services
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.