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<h1>Casual or non-resident taxable person must apply online before registration expiry; fee payment required for acknowledgment</h1> A registered casual taxable person or non-resident taxable person seeking to extend the registration period must submit an electronic application in the prescribed form through the common portal, directly or via a Commissioner-notified facilitation centre, before the current registration expires. The extension application will be acknowledged only after payment of the prescribed amount required by law.