Rule 15 CGST Rules 2017 : Extension in period of operation by casual taxable person and non-resident taxable person.

By | July 14, 2017
(Last Updated On: July 5, 2018)

Rule 15 CGST Rules 2017

Summary of  Rule 15 CGST Rules 2017

( Rule 15 CGST Rules 2017 explains Extension in period of operation by casual taxable person and non-resident taxable person   and is covered in Chapter III   – Registration   : Inserted by the Central Goods and Services Tax Rules, 2017, w.e.f. 22.06.2017 )

Rule 15 CGST Rules 2017

Extension in period of operation by casual taxable person and non-resident taxable person.

15. (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.

 


 Rule 15 CGST Rules 2017

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