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.