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Extension of registration period for Casual / Non Resident Taxpayer

Updated on:  

08 min read

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.

Validity period of initial registration by Casual/non-resident taxable person

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.

Prerequisites for applying the extension of registration period by casual/non-resident taxable person

Below are the pre-conditions for applying for the extension of the registration period: 

  • The applicant should have a valid GSTIN with registration type as a ‘casual’ or ‘non-resident’ taxable person.
  • The application for extension should be made before the expiry of the original registration.
  • The taxpayer has made an advance payment of estimated tax liability for the period for which extension is sought in his electronic cash ledger.
  • The taxpayer has filed all his returns due till the date of filing the extension of registration.

Step by step process to apply for an extension of the validity period of Registration by casual/non-resident taxable persons

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’.

extension of registration period

Step 2: On the extension of the registration period page, there are two tabs

1. Business details tab- This tab is selected by default.

  • Choose the extension period from the calendar.
  • Turnover details- enter the estimated turnover and Net Tax Liability for the extended period.
  • Click on generate challan to make payment of the estimated tax liability in advance.
extension of registration period

After making the payment, the details will be displayed. Click on the ‘Save & Continue’ button.

extension of registration period

2. Verification Tab- This tab will display the details of verification to authenticate the details submitted in the form.

  • Click on the verification checkbox. 
  • Select the name of the authorised signatory and then add a place.
  • Click on submit with DSC or EVC.
  • A message will be displayed for the submission of the application. One can track the status of an application at  Services > Registration > Track Application Status.
extension of registration period

Frequently Asked Questions

For how many days can an extension of registration be sought by the casual/non-resident taxable person?

The extension can be granted for a maximum of 90 days.

How shall a casual taxable person seek an extension of registration?

The taxpayer, before the end of the validity of the original registration period, shall apply for extension in Form GST REG-11.

How many times can a casual/non-resident taxpayer apply for an extension of registration?

It can be extended only once.

How will the applicant know that the process of filing the application has been completed?

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.

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