A non-resident taxable person is not required to apply in normal application for registration being filed by other taxpayers. A simplified form GST REG09 is required to be filled. A non-resident taxable person has to electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through EVC, 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. In case the non-resident taxable person is 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 PAN, if available. The application for registration made by a non-resident taxable person has to be signed by his authorized signatory who shall be a person resident in India having a valid PAN. On successful verification of PAN, mobile number and e-mail address the person applying for registration as a non-resident taxable person will be given a temporary reference number by the Common Portal for making the mandatory advance deposit of tax for an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought. The registration certificate shall be issued electronically only after the said deposit appears in his electronic cash ledger. The amount deposited shall be credited to the electronic cash ledger of the Nonresident person.

A non-resident taxable person will file electronically an application for registration using the FORM GST REG-09 along with a self-attested copy of his valid passport.
The application must be duly signed or verified through EVC.
It must be submitted at least five days prior to the commencement of business.
In case, it is a foreign business entity (incorporated or established outside India) the application for registration shall be submitted along with its tax identification number of that country (similar to our PAN) or its PAN (if it has one).
An advance deposit of tax (based on estimation) must also be submitted along with the application.

Final registration of Non-resident taxable person would be carried out in the same line as of the resident taxpayer in India. The procedure for the same is narrated below:
The applicant is required to submit, electronically, an application in FORM GST REG-26. The applicant is required to submit all the information related to tax and GST within three months from the provisional registration.
If the information provided is accurate and complete, then, final GST registration will be issued to the applicant in FORM GST REG-06. However, if the information provided is incorrect or incomplete, the officer would issue a show-cause notice to the applicant in FORM GST REG-27.
If the applicant is not able to give an appropriate reply to the show cause notice issued and after giving the appropriate opportunity of being heard to the applicant and on the satisfaction of the officer, the provisional registration granted to the applicant would be cancelled through FORM GST REG-28.
However, if the applicant is able to give an appropriate reply to the show cause notice issued and the said reply is acceptable to the officer, the show cause notice would be nullified by issuing an order in FORM GST REG-20.
The application for registration of the non-resident should be duly signed by the authorised signatory of the applicant. The said authorised signatory should be a person resident in India, and he would have a valid PAN.