Rule 16 - Extension in period of operation by casual taxable person and non-resident taxable person - Draft - Goods And Services Tax - Registration Rules, 20- [September 2016]

16. Extension in period of operation by casual taxable person and non-resident taxable person (1) Where a registered casual taxable person or non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in Form GST REG-25 shall be furnished electronically through the Common Portal either directly or through a Facilitation Centre, notified by the Board or 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 19A.