Rule 15 – Extension in period of operation by casual taxable person and non-resident taxable person

Rule 15 of the CGST Rule: 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-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.