The GST Law has categorised taxpayers into regular taxpayers, composition taxpayers, casual taxpayers and non-resident taxable people. When a business entity crosses the GST turnover limit, he becomes liable to take registration, and he has to do so within 30 days from the date since he becomes liable to take registration. But, for casual/non-resident taxable persons, there is a unique rule by which they can apply within five days before the commencement of business.
The registration certificate issued to a normal taxpayer does not have any validity period and remains valid till cancelled. But, causal and non-resident taxable persons have a limited period granted for registration to be valid.
The initial certificate of registration issued to a casual/non-resident taxable person is valid for 90 days from the registration date or for the period as mentioned in the application by the applicant, whichever is earlier. This period can be exceeded for a period not exceeding 90 days. The extension can be applied in form GST REG-11. The steps for filing an extension of application are discussed in the below topic.
Below are the pre-conditions for applying for the extension of the registration period:
Step 1: Log in to the GST portal and go to Services tab > Registration option > click on ‘Application for Extension of Registration period by Casual/Non Resident Taxable person’.
Step 2: On the extension of the registration period page, there are two tabs
1. Business details tab- This tab is selected by default.
After making the payment, the details will be displayed. Click on the ‘Save & Continue’ button.
2. Verification Tab- This tab will display the details of verification to authenticate the details submitted in the form.
The extension can be granted for a maximum of 90 days.
The taxpayer, before the end of the validity of the original registration period, shall apply for extension in Form GST REG-11.
It can be extended only once.
Firstly, a taxpayer shall make an advance payment of estimated tax liability and then file an Application for extension of validity of the registration in Form GST REG-11. Then, the system will generate an Application Reference Number (ARN). The applicant can also download the acknowledgement as a PDF. Even an SMS and email will be sent to the primary authorized signatory for successfully filing the form.