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<h1>Casual or non-resident taxable persons must apply electronically via Form GST REG-25 to extend registration before expiry.</h1> Registered casual taxable persons and non-resident taxable persons seeking to extend their registration period must submit an electronic application using Form GST REG-25 via the Common Portal or a designated Facilitation Centre. This application must be filed before the current registration expires. The application will only be acknowledged upon payment of the specified amount as outlined in sub-section (2) of section 19A.