FORM GST REG-11 - Extension of a non-resident registration before expiry
The applicant intends to continue temporary taxable supplies beyond the original valid period.
Responsible actor: The registered non-resident applicant requests an extension. Provision: Section 27; rule 15.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current provision checked 21 October 2026. Historical source extract is dated 1 January 2022; later amendments and selected worked period are expressly identified. All examples are fictional, unsigned and unissued.
Worked facts and completed entries
A fictional UK-incorporated seller, Cedar Learning UK Limited, plans a Bengaluru temporary non-exempt goods exhibition from 1 to 30 September 2026. It applies 20 August, twelve days before commencement, using its foreign tax ID rather than an individual passport. Meera Rao is its adult Indian-resident authorised signatory. Assumed taxable intra-State turnover 100000 at the stated illustrative 18% rate, with no eligible ITC, gives estimated net CGST 9000 and SGST 9000; the 18000 advance deposit is made 20 August. The product’s actual classification/rate must be determined independently;18% is the worked-case input. It requests extension on 28 September, before 30 September expiry, for 1–31 October and deposits 7200 for the extended period on 28 September. Approval is a separate officer/portal event, not automatic.
1–6. Registration and periods
| 1. GSTIN | ILLUSTRATION-NRTP-GSTIN (non-valid educational reference) |
|---|---|
| 2. Legal name | Cedar Learning UK Limited (fictional) |
| 3. Trade name | Cedar Learning Exhibition |
| 4. Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| 5. Original from /to | 1 September 2026 /30 September 2026 |
| 6. Requested from /to | 1 October 2026 /31 October 2026;31 days, within the possible further 90-day ceiling |
7. Extended turnover/net tax, INR
| Inter-State turnover | Intra-State turnover | CGST | SGST | UTGST | IGST | Cess |
|---|---|---|---|---|---|---|
| 0 | 40000 | 3600 | 3600 | 0 | 0 | 0 |
8. Payment details
| Date | CIN | BRN | Amount |
|---|---|---|---|
| 28 September 2026 | ILLUSTRATION-NRTP-EXT-DEPOSIT | EDU-BRN-EXT (non-valid teaching references) | 7200 |
9. Declaration
I, Meera Rao, authorised signatory for Cedar Learning UK Limited, affirm the stated fictional facts and request this extension. Place:Bengaluru. Date:28 September 2026. Name/designation:Meera Rao, authorised signatory. Signature:not executed.
How this form moves the matter forward
- Select the correct statutory registration event and applicant category.
- Reconcile every applicable identity, premises, authorisation, payment and period entry against the actual evidence.
- Use the prescribed form and authenticated portal/proceeding record; this completed fictional model is unsigned and cannot be filed as an issued document.
Evidence supporting these entries
- Relevant application/order and genuine service/filing record
- Entity, premises and authorised-person evidence for the selected branch
- Date, liability and next-step reconciliation
Additional primary authority: Official CGST Act as on 11 June 2026:sections 24/25/27/29/45/51; entity and event-specific registration conditions.
Additional primary authority: April 2026 current CGST Rules, PDF pages 191–209:rules 8–26, including deferred 16A footnote 35, rule 24 closed migration period and current rule 25.
Period and legal consequences
The application is filed before the current validity ends and is acknowledged only after the required advance payment. The further period cannot exceed ninety days. The sample does not claim that mere payment automatically grants the extension or that a late application qualifies.
Primary source and exact locator
Official notified form source: PDF pages 53-53; printed pages 47-47.
CGST Act and government-hosted Act and Rules compilation - Section 27; rule 15. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The registered non-resident applicant requests an extension. The applicant intends to continue temporary taxable supplies beyond the original valid period.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Relevant application/order and genuine service/filing record; Entity, premises and authorised-person evidence for the selected branch; Date, liability and next-step reconciliation.