GST REG-11 Form for Extending the GST Registration Validity

In most cases, a GST registration is granted with an indefinite validity period. In the event of casual taxable persons and non-resident taxable persons, however, the validity period applies. An application in Form GST REG-11 must be filed by a casual taxable person and/or a non-resident taxable person who wants to extend their GST registration.

The regulations pertaining to the necessity of extending GST registration by filing an application in Form GST REG-11 are covered under Rule 15 of the CGST Rules, 2017. In the present article, the same is simply discussed.

Who Needs to File GST REG-11 Form?

The taxable persons listed below must complete a Form GST REG-11-A application for an extension.

1. Casual taxable person; and
2. Non-resident taxable person;

The validity of the GST registration of both the categories of taxable persons will be the earlier of the following periods, according to section 27 of the Central Goods and Services Tax Act, 2017.

1. The period indicated in the GST registration application; or
2. 90 days after the GST registration becomes operational.

If a GST registrant wishes to prolong his or her registration, he or she must file an application for the extension before the expiration of the above-mentioned validity.

Pre-Requisites to File GST REG-11

In the event of a casual taxable person or a non-resident taxable person, an application in Form GST REG-11 can be filed to extend their GST registration. It is worth noting that the registration may only be extended for a total of 90 days. Furthermore, a casual taxable person or a non-resident taxable person can extend their GST registration only once.

However, before submitting an application, the candidate must meet the following pre-requisites:

1. The applicant must be either a ‘casual taxable person or a ‘non-resident taxable person.’
2. The applicant must have a valid and active GSTIN.
3. Before the registration’s validity expires, you must file an extension application in Form GST REG-11.
4. All required GST returns should have been submitted by the applicant.
5. Before filing the extension application, the applicant should have paid the anticipated tax due for the extended period in advance.

GST REG-11 Form Filing Process

To file an application in Form GST REG-11, a casual taxable person or a non-resident taxable person who want to extend their GST registration must follow the process below:

STEP 1: Go to https://www.gst.gov.in/ and log into it using the valid credentials.
STEP 2: Select Services > Registration from the drop-down menu.
STEP 3: Click on ‘Application for Extension of Registration Period by Casual/Non-Resident Taxpayer.’
Step 4: After filling up all the required information, the applicant should submit the application form via DSC or EVC.
Step 5: Applicable Reference Number (ARN) will be given to the applicant’s registered e-mail address and mobile number upon successful submission of the application.

The extension application in Form GST REG-11 will appear when the applicant completes the procedures. GSTN, Name, Trade Name, Address, and the original validity period will all be auto-populated. However, the applicant must fill out Form GST REG-11A with the following information.

1. Desired time for which an extension is requested,
2. Details of the extended period’s turnover,
3. Estimated tax liability for the extended period, and
4. Details of the expected tax payment.