Deemed registration under GST rules may result in automatic approval when authorities fail to act, affecting registration status. Deemed registration treats a registration or Unique Identity Number granted under a State or Union Territory GST Act as effective under the central Act ... Summary
Deemed registration under GST rules may result in automatic approval when authorities fail to act, affecting registration status.
Deemed registration treats a registration or Unique Identity Number granted under a State or Union Territory GST Act as effective under the central Act unless the application is rejected within the time prescribed under the central law; rejections under State/UT law are reciprocally deemed rejections under the central Act. Rule 9(5) provides that an application is deemed approved where the proper officer fails to act within prescribed working-day timelines after submission or after receipt of required clarifications, subject to subsequent verification procedures and SOPs for taxpayers granted deemed registration.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.