Deemed approval of registration applies when the proper officer fails to act within prescribed timelines, enabling automatic grant. Verification and approval of GST registration applications require the proper officer to examine submissions and approve if in order within prescribed working-day timelines. Where deficiencies or clarifications are needed, the officer issues FORM GST REG-03 and the applicant must respond electronically in FORM GST REG-04; satisfactory clarifications may lead to approval within the specified period. Failure by the applicant to reply permits rejection with reasons recorded and electronic notice in FORM GST REG-05. If the proper officer fails to act within the prescribed timelines at either stage, the application is deemed to have been approved.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed approval of registration applies when the proper officer fails to act within prescribed timelines, enabling automatic grant.
Verification and approval of GST registration applications require the proper officer to examine submissions and approve if in order within prescribed working-day timelines. Where deficiencies or clarifications are needed, the officer issues FORM GST REG-03 and the applicant must respond electronically in FORM GST REG-04; satisfactory clarifications may lead to approval within the specified period. Failure by the applicant to reply permits rejection with reasons recorded and electronic notice in FORM GST REG-05. If the proper officer fails to act within the prescribed timelines at either stage, the application is deemed to have been approved.
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