Rule 15 of 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.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.