Rule 15 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter III, Registration

At a glance

Entitlement and conditions

Rule 15(2)Acknowledgement requires payment of the amount specified in section 27(2).

Procedure, powers and definitions

Rule 15(1)The person must submit electronic FORM GST REG-11 before the validity of the registration ends to extend the period stated in the registration application.

A registered casual taxable person or non-resident taxable person seeking more time must apply before the existing registration expires. Rule 15 requires an electronic application in FORM GST REG-11, submitted directly or through a notified Facilitation Centre. The application receives acknowledgement only after payment of the amount specified in section 27(2), so submission and acknowledgement have distinct requirements.^[1]

Quick facts

Rule 15, CGST Rules, 2017

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

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	III, Registration
Rule title	Extension in period of operation by casual taxable person and non-resident taxable person
Related provisions
Sections	Section 25 of the CGST Act, 2017, Section 27 of the CGST Act, 2017
Forms named	FORM GST REG-11
Structure 15(1)Extension application before validity ends 15(2)Payment prerequisite to acknowledgement
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 23 September 2026

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Rules as published in the Gazette of India is the legal source.

Rule 15, verbatim (show)

Rule 15. Extension in period of operation by casual taxable person and non-resident taxable person. -

(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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Extension application before validity ends 15(1)

Questions to answer on the file9 questions

Which extension procedure is under examination: application in FORM GST REG-11 or acknowledged only on payment?
Is the applicant a registered casual taxable person or a non-resident taxable person?
Does the person intend to extend the registration period indicated in the registration application?
Was the extension application submitted in FORM GST REG-11?
Was that application submitted electronically?
Was the application submitted through the common portal?
Was submission through a Facilitation Centre?
If so: was the centre notified by the Commissioner?
Was the extension application submitted before the existing registration validity ended?

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Payment prerequisite to acknowledgement 15(2)

Questions to answer on the file2 questions

Is this the application referred to in sub-rule (1)?
Had the amount specified in section 27(2) been paid when this application was acknowledged?

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Provisions connected to Rule 15
Provision	Connection	Words that tie them
Section 25 of the CGST Act, 2017	Section 25 of the CGST Act, 2017 (1) prescribed by this provision	25(1) "in such manner and subject to such conditions as may be prescribed"; 15(1) "an application in FORM GST REG-11"
Section 27 of the CGST Act, 2017	this provision requires Section 27 of the CGST Act, 2017	15(2) "amount specified in sub-section (2) of section 27"; 15(1) "extend the period of registration"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

Number	Date	Subject
Circular No. 182/14/2022-GST	10 November 2022	Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022

Notifications (1)

Number	Date	Subject
Notification No. 03/2017-Central Tax	19 June 2017	Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument

References

Central Board of Indirect Taxes and Customs. "Rule 15. Extension in period of operation by casual taxable person and non-resident taxable person". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links

CGST Rules, 2017, Rule 15 on the CBIC tax information portal