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 :
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.
- The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.