Extension in period of operation by casual taxable person and non-resident taxable person
Rule 15 of the CGST Rules
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A casual or non-resident taxable person who wants to work beyond the ninety days first granted applies in REG-11 before the period ends and pays the estimated tax for the extension in advance.
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The exact words of the law
658 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 .
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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