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

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

(updated as on 15.11.2017)

(1) Where a registered casual taxable person or a non-resident taxable personintends to extend the period of registration indicated in his application of registration, anapplication in FORM GST REG-11 shall be submitted electronically through thecommon portal, either directly or through a Facilitation Centre notified by theCommissioner, by such person before the end of the validity of registration granted tohim. (2) The application under sub-rule (1) shall be acknowledged only on payment of theamount specified in sub-section (2) of section 27.

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CHAPTER III

REGISTRATION

Chapter IIIof CGST Rules, 2017 consists of nineteen rules relating toREGISTRATIONRULES under the GST regime. All this rules are available for your ready reference. Rule 8 :Application for registration Rule 9 :Verification of the application and approval Rule 10 :Issue of registration certificate Rule 11 :Separate registration for multiple business verticals within a State or a Union territory Rule 12 :Grant of registration to persons required to deduct tax at source or to collect tax atsource Rule 13 :Grant of registration to non-resident taxable person Rule 14 :Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to anon-taxable online recipient Rule 15 :Extension in period of operation by casual taxable person and non-resident taxableperson Rule 16 : Suo moto registration Rule 17 :Assignment of Unique Identity Number to certain special entities Rule 18 :Display of registration certificate and Goods and Services Tax IdentificationNumber on the name board Rule 19 :Amendment of registration Rule 20 :Application for cancellation of registration Rule 21 :Registration to be cancelled in certain cases Rule 22 :Cancellation of registration Rule 23 :Revocation of cancellation of registration Rule 24 :Migration of persons registered under the existing law Rule 25 :Physical verification of business premises in certain cases Rule 26 :Method of authentication

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