Under the GST regime, a Casual Taxable Person (CTP) or a Non-Resident Taxable Person (NRTP) is granted temporary registration for a specified period and location.
However, if the business or event extends beyond the approved validity period, it is mandatory to apply for an extension of the registration to avoid any compliance issues.
Who Are CTP and NRTP?
| Person Type | Description |
| Casual Taxable Person | A person who occasionally undertakes supply in a taxable territory where they do not have a fixed place of business. |
| Non-Resident Taxable Person | A person residing outside India but occasionally supplies goods/services in India without a fixed place of business. |
Application for Extension
✅ When to Apply?
- Before the expiry of the original validity period mentioned in the registration.
📄 How to Apply?
- Form to Use: FORM GST REG-11
- Mode of Filing:
- Electronically via the GST common portal
- Or through a Facilitation Centre notified by the Commissioner.
📅 Note:
- Once the validity period lapses, the registration automatically becomes invalid, and fresh registration may be needed if no extension was applied in time.
Mandatory Payment for Extension (Section 27(2))
The application under Rule 13(1) shall be acknowledged only upon:
- Advance payment of tax equivalent to the estimated tax liability for the extended period.
- This payment must be made through the electronic cash ledger.
Example:
A casual taxable person registers for a trade exhibition in Delhi for 10 days from 1st July to 10th July.
Due to overwhelming response, they wish to continue operations till 15th July.
- They must file FORM GST REG-11 before 10th July,
- Pay estimated tax for additional 5 days,
- Once acknowledged, registration extends till 15th July.
Step-by-Step Process
| Step | Description |
| 1️⃣ | Login to GST Portal (www.gst.gov.in) |
| 2️⃣ | Navigate to Services > Registration > Application for Extension (REG-11) |
| 3️⃣ | Fill required details such as extended period, reasons, etc. |
| 4️⃣ | Compute and pay the advance tax liability |
| 5️⃣ | Submit and download ARN (Application Reference Number) |
| ✅ | Once approved, registration validity gets extended accordingly |
Forms & References
| Form | Purpose |
| GST REG-11 | Application for extension of validity |
| GST REG-06 | Certificate of Registration |
| GST RFD-01 | Refund application (if advance tax paid in excess) |
