GST REG-11 is the application used by a casual taxable person or a non-resident taxable person to extend the validity of their registration. It must be filed before the existing registration period ends, and an additional advance deposit of estimated tax is required.
Casual and non-resident registrations are granted for a limited period, not exceeding 90 days from the effective date. If an exhibition, project or seasonal business runs longer than expected, the registration must be extended to keep making taxable supplies. Under Section 27, the proper officer may extend the period by a further period not exceeding 90 days on request.
Log in to the portal and file REG-11 under the registration services menu, choosing the new end date. The form asks for the estimated turnover and tax liability for the extended period. The application is filed under Rule 15 of the CGST Rules.
The extension is effective only after the officer processes it, so file well before the last day. Supplies continue to be reported under the same GSTIN for the extended period.
The extension is not granted until the additional amount of tax, equal to the estimated liability for the extended period, is deposited. The deposit is credited to the electronic cash ledger and used to pay tax in the returns for the extended period.
Once the registration lapses, an extension application can no longer be filed against it. Supplies made after expiry would be outside registration, which creates exposure. The usual remedy is a fresh registration application, so watch the end date closely.
After the extended period ends, file the final returns, and claim a refund of any unused balance in the cash ledger. A professional can track the dates and handle the extension and refund.
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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.
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