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-10 shall be furnished electronically through the Common Portal, either directly or through a Facilitation Centre, by such person before the end of the validity of registration granted to him – Rule 7(1) of Registration Rules.
The application under rule 7(1) shall be acknowledged only on payment of the amount specified in section 27(2) – Rule 7(2) of Registration Rules.