CGST Rule 15 – Extension in period of operation by casual taxable person and non-resident taxable person [Updated 2019]

CGST Rule 15 – Extension in period of operation by casual taxable person and non-resident taxable person

Rule 15 (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.

Rule 15 (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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