Rule 15. 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.
