Chapter III of CGST Rules,
2017
REGISTRATION
RULE 15. Extension in period of operation by
casual taxable person
2(20)
“casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business;
and non-resident taxable person.- (corresponding
section 27)
(1) Where a registered casual taxable person
2(20)
“casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business;
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.