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)”, as per Notification dt. 19 June 2017 issued by the CBEC/ Central Govt., 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.