Last updated: October 14th, 2022 5:53 PM

GST Registration Validity Extension

Normal GST registration certificate provided to regular taxpayers does not have a validity period and does not expire unless cancelled. However, the GST registration for casual taxable persons and non-resident taxable persons are issued temporarily with an expiry date. In this article, we look at the procedure for obtaining the GST registration validity extension. All persons who are classified as casual taxable persons and non-resident taxable persons are mandatorily required to obtain GST registration, irrespective of the annual aggregate turnover. Further, the application for GST registration for a casual taxable person must be made at least 5 days before the commencement of business. GST registration application for casual taxable persons/non-resident taxable persons can be made using FORM GST REG-01. The registered taxpayers intend to extend the period of registration specified in the registration application.

Casual Taxable Person

A casual taxpayer has to apply for enrollment at least five days before the commencement of business. Persons running temporary businesses in fairs or exhibitions or seasonal businesses would fall under casual taxable persons under GST.

Non-Resident Taxable Person

According to the GST law, the taxpayers who undertake transactions involving the taxable supply of goods and services or those who have no fixed place of business or residence in India have to take registration.

Validity Extension

Casual Taxpayer or Non-Resident Taxpayer may apply for the extension of the registration period for a maximum of 90 days. The validity of the registration of a Casual/Non Resident Taxpayer can be extended only once.

Pre-conditions for Extension

The pre-conditions for applying for an extension of the registration period by a Casual/Non Resident Taxpayer are:

• An applicant who has a valid and active GSTIN having the type of registration as