Important Keyword: section 27, FORM GST REG-11.
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GST Rule 15. Extension in period of operation by casual taxable person and non-resident taxable person. –
(1) 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.
(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
Official Income Tax Return filing website: https://incometaxindia.gov.in/
Section 15. Amendment of article 368.
Section 14. Amendment of article 366.
Circular No. 233/27/2024-GST: Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.
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