Generally, the GST registration is issued with unlimited validity. However, the validity period is applicable in case of registration of casual taxable person and non-resident taxable person. The casual taxable person and/or a non-resident taxable person willing to extend its GST registration is required to file an application in Form GST REG-11.
Rule 15 of the Central Goods and Services Tax Rules, 2017 covers the provisions relating to the requirement of extension of GST registration by filing an application in Form GST REG-11. The same is briefly explained in the current article.
Category of persons required to file an extension application and other provisions thereon-
Following categories of taxable person are required to file an extension application in Form GST REG-11-
- Casual taxable person; and
- Non-resident taxable person.
As per provisions of section 27 of the Central Goods and Services Tax Act, 2017 the validity of the GST registration of both the above categories of taxable person will be earlier of the following period-
- Period as specified in the GST registration application; or
- 90 days from the effective date of GST registration.
If the GST registrant intends to extend the registration, then, application for extension is to be filed before completion of the above validity period.
Filing of an extension application in Form GST REG-11 and pre-condition thereon-
Extension of GST registration, in case of casual taxable person or a non-resident taxable person, is available by filing an application in Form GST REG-11. It is important to note that the registration can be extended for a maximum period of 90 days. Further, the validity of registration of a casual taxable person or a non-resident taxable person can be extended only once.
However, before making the application, the applicant is required to satisfy the following pre-conditions-
- The applicant should be having a valid and active GSTIN. The type of registration should be either ‘Casual taxable person’ or ‘Non-resident taxable person’.
- The extension application in Form GST REG-11 is to be filed before the expiry of the validity of the registration.
- The applicant should have furnished all the requisite GST returns.
- The applicant should have paid the estimated tax liability, relating to the extended period, in advance before filing the extension application.
Steps for filing Form GST REG-11 on the GST portal-
The casual taxable person or a non-resident taxable person willing to extend the GST registration is required to follow below steps for filing an application in Form GST REG-
11-
STEP 1 – Visit the site https://www.gst.gov.in/.
STEP 2 – Click the ‘Login’ icon.
STEP 3 – Enter the appropriate ‘Username’, ‘Password’ and ‘Characters’.
STEP 4 – Click on ‘LOGIN’.
STEP 5 – Navigate the path Services > Registration.
STEP 6 – Select ‘Application for Extension of registration period by casual/ non-resident taxable person.
Once the applicant follows the above steps, the extension application in Form GST REG-11 will appear. Basic details like GSTN, Name, Trade Name, Address and Original validity period will be auto-populated. However, the applicant needs to enter the following details in Form GST REG-11-
- Desired period for which extension is required,
- Details of turnover for the extended period,
- Estimated tax liability for the extended period, and
- Details of payment of estimated tax.
After furnishing all the details, the applicant should submit the application form either using DSC or using EVC. On successful submission of the application, Applicable Reference Number (i.e. ARN) will be sent to the registered e-mail address and mobile number of the applicant.
Author Bio
Kindly
do some thing before the Authority to extend the due date – Late Filing GST return which was from 01.07.2017 to 30.09.2020
Due to real pandemic a large number of tax payers not filed the GST Return, so do something requested
Ramesh Kumar Thakur
Advocate