Sub-section(10) of section 25 of the CGST Act,2017 read with rule 9 of CGST Rules,2017,provides for deemed approval of application of registration after a period of three working days, if the proper officer fails to take any action on the said application within the said period of three working days.
CBIC vide its letter No. 20/06/11/2020-GST/1137 dated 17th July,2020 has in view of the COVID lock down period, conveyed the following decisions in regard to deemed approval of application for GST registration.
Deemed registration held up from 25.03.2020:
It has been decided that the deemed approval of application of registration would not be granted on the portal with effect from 25th March’2020. Accordingly deemed approvals had been held up.
However it has been stated that during the lock down period also, a few registration applications have been deemed approved on the portal because of technical glitches, GSTN has been requested to forward the list of such GSTINs who got deemed approval during the lockdown to the jurisdictional officers. In such cases, where ever required, proper officer may get the physical verification of business premises done.
Deemed approval of registrations granted for applications pending as on 30.06.2020 not processed till 15.07.2020:
Since the lockdown is over in most of the areas and offices are open since 1st June 2020, as informed in the video conference by Member GST on 26thJune’2020, deemed approvals have been granted for all those applications pending as on 30.06.2020, which had not been processed till 15th july’2020.
Applications received from 01.07.2020 and pending on 28.07.2020 shall be deemed approved on 31.07.2020:
The CBIC has conveyed that It has been further decided that the applications received thereafter which remain pending as on 28.07.2020 shall be deemed approved on 31.07.2020.
Accordingly, It has been requested by CBIC that all the pending applications of registration be disposed of, on or before 30th July’2020 as a special drive.
Deemed approval of application of registration to be resumed from 01.08.2020
CBIC has conveyed its decision that 3 days deemed approval of application of registration as mandated under sub-section(10) of section 25 of the CGST Act,2017 read with rule 9 of CGST Rules,2017 would be resumed from 01st August, 2020.
READ CBIC LETTER
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