Rule 15 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Extension of Operation Period (Casual/ Non-resident Taxable Person)
Provisions under Rule 15 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Extension of Operation Period (Casual/ Non-resident Taxable Person)”, are as under:
CGST Rule 15: Extension in period of operation by casual taxable person and non-resident taxable person (Chapter-III: Registration Rules)
(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.
Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 1 to 26 (pertaining to Chapters on Preliminary/ Composition/ Registration matters) were notified by CBEC vide Central Goods and Services Tax (CGST) Rules, 2017 Notification No. 3/2017 Central Tax dt. 19 June 2017, applicable w.e.f. 22 June 2017.