Provisions under Rule 15 of CGST Rules, 2017 relating to “Extension of Operation Period (Casual/ Non-resident Taxable Person)”:
CGST Rule 15: Extension in period of operation by casual taxable person and non-resident taxable person (Chapter III: Registration Rules) [*1]
(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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 15 introduced vide Notification 3/2017, effective 22/06/2017.
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