EXTENSION OF REGISTRATION PERIOD FOR CASUAL/NRI TAXABLE PERSON

[Mr. M. GOVINDARAJAN]

Casual Taxable Person

Section 2(20) of the Central Goods and Services Tax Act, 2017 (‘Act’ for short) defines the expression ‘casual taxable person’ as a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.

Non-Resident Taxable Person

Section 2(77) of the Act defines the expression ‘non-resident taxable person’ as any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.

Compulsory registration

Section 24 of the Act requires that the casual taxable person and non-resident taxable person are compulsorily liable to take registration.  The first proviso to section 25 provides that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business.  A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09.  The casual taxable person shall apply in Form GST REG – 01.

A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought.

Validity of registration

The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for the period specified in the application for registration or 90 days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration.

Extension of registration

The proper officer may, on sufficient cause being shown by the said taxable person, extend the said period of ninety days by a further period not exceeding 90 days.   Where any extension of time is sought, such taxable person shall deposit an additional amount of tax equivalent to the estimated tax liability of such person for the period for which the extension is sought.

Rule 15 provides that 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.

Pre conditions for extension

The following are the pre conditions for extension of registration to a casual taxable person or a non-resident taxable person-

• Applicant has a valid and active GSTIN having type of registration as ‘Casual’ or ‘Non-resident’ Taxable Person.
• Application for extension has to be made before the expiry of validity of registration granted earlier.
• The taxpayer has paid in advance the amount against the Estimated Tax Liability, for the period for which extended registration is sought for, in his Electronic Cash Ledger.
• The taxpayer has furnished all returns due till the date of filing extension.

Extension of registration

A Casual/Non Resident Taxpayer needs to apply online at GST portal in the Form ‘Application for Extension of Registration Period for Casual / Non Resident Taxpayer’ (Form GST REG-11) before the end of validity of registration period, granted earlier. Navigate to Services → Registration → Application for Extension of Registration period by Casual/Non Resident Taxable person link.

The application can be saved, retrieved or submitted till the last date of registration period [Period of Validity (To Date)], post expiry of which, the application will be purged irrespective of the advance tax is deposited or not.

An e-mail will be sent to the primary authorized signatory after saving it for the first time, intimating that the saved form will remain in the system for filing till 15 days or till the last date of validity of registration whichever is earlier. The saved application may also be retrieved by navigating to Services → User Services → My Saved Applications from the taxpayer’s dashboard.

Any of the Authorized Signatory needs to sign and file the application using a registered DSC or authentication using EVC.  DSC is mandatory in case of companies.

After advance payment of estimated tax liability and successful online filing of Application for extension of validity of registration (REG 11), system will generate an Application Reference Number (ARN) confirming acknowledgement. Applicant would be able to download the acknowledgement as PDF.  Also, SMS and email will be sent to the primary authorized signatory intimating ARN and successful filing of the Form.

Procedure for extension of registration on GST portal

•  Access the www.gst.gov.in URL. The GST Home page is displayed.
• Login to the GST Portal with valid credentials.
• Click the Services → Registration. The following will appear-

• New Registration;
• Application for filing clarifications;
• Amendment of Registration – Core fields;
• Amendment of Registration – non core fields;
• Application to opt for composition supply;
• Application for withdrawal of composite supply;
• Track application status;
• Application for cancellation of registration;
• Application for Extension of registration period by casual/non-resident taxable person.

• Click Application for Extension of Registration period by Casual/Non Resident Taxable person link.
• The Extension of Registration Period form with various tabs is displayed. On the top of the page, there are two tabs as Business Details and Verification. Click each tab to enter the details.

• Business Details tab- The Business Details tab is selected by default. This tab displays the information to be filled for the business details required for registration of registration period.

• Select the period for which extension is required using the calendar.
• In the Turnover Details section, enter the estimated turnover and Net Tax Liability for the extended period.
• Click the GENERATE CHALLAN button to pay the estimated tax liability.

One can create multiple challan for payment of advance tax, if payment transaction failed using the challan created earlier. If payment failed and bank account debited one has to wait 24 hours for creation of another challan.

• Once the payment is done, payment details are displayed.
• Click the SAVE & CONTINUE button. One will notice a blue tick on the Business Details section indicating the completion of the tab information.
• Verification tab- in case of DSC-

• Click the SUBMIT WITH DSC button.
•  Click the YES button.
• Select the certificate and click the SIGN button.

In case of EVC-

• Click the SUBMIT WITH EVC button.
•  Enter the OTP sent to email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP button.

• The success message is displayed. One will receive the acknowledgement in next 15 minutes on his registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on his e-mail address and mobile phone number.
• One can track the status of his application using the Services → Registration → Track Application Status command.
• ARN receipt will also be available on the Portal. Navigate to Services → Registration → Track Application Status.