Rule 15 - Extension in period of operation by casual taxable person and non-resident taxable person
Section 15: Extending Registration for Casual and Non-Resident Taxable Persons
If a casual taxable person or a non-resident taxable person wants to extend their registration period, they must submit an application using FORM GST REG-11. This application should be filed electronically through the common portal, either directly or with help from a Facilitation Centre designated by the Commissioner. It's important to submit this application before the current registration period expires. Additionally, the application will only be acknowledged once the required payment, as specified in sub-section (2) of section 27, is made. This process ensures that these taxable persons can legally continue their business operations beyond their initially registered period.
Note: It is an AI generated summary for reference purpose only.
15. Extension in period of operation by casual taxable person and non-resident taxable person
(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-11shall 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.
