According to Rule 15 - Extension in period of operation by casual taxable person and non-resident taxable person of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, 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.

  2. The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 6 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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