CGST Rules – Central Goods and Services Tax Rules, 2017

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.