Rule15
The Central Goods and Services Tax Rules, 2017

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

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 09 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017 Cited by 3 provisions

Rule 15 of the Central Goods and Services Tax Rules, 2017 deals with extension in period of operation by casual taxable person and non-resident taxable person. 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 Facilitatio The Act came into force on 22 Jun 2017.

(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, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Rule 15

What does Rule 15 of the Central Goods and Services Tax Rules deal with?

Rule 15 of the Central Goods and Services Tax Rules is headed "Extension in period of operation by casual taxable person and non-resident taxable person". 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 Facilitatio

How do I find court cases under Rule 15 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 15, rule 15 CGST Rules 2017, rule 15 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 15 of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 27 (Value of supply of goods or services where the consideration is not wholly in money), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it.

When did Rule 15 of the Central Goods and Services Tax Rules come into force?

Rule 15 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 15, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.