Section 15(1) in Himachal Pradesh Goods and Services Tax Rules, 2017
(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.
