Registration deemed granted when certificate not provided within prescribed period; electronic verification accepted for GST filings. Rules permit certificates and filings to be duly signed or verified through electronic verification code and replace Board authorisation with Commissioner authorisation for alternate verification modes. If a registration certificate is not made available on the common portal within the prescribed period after required particulars are furnished and no notice issued, registration is deemed granted and the certificate, duly signed or EVC verified, must be made available. Form GST REG 12 response time is extended and 'GSTIN' replaces 'Provisional ID' in registration forms; composition categories in Form GST CMP 04 are revised and invoice issuance without supply is specified as a contravention.
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.
Registration deemed granted when certificate not provided within prescribed period; electronic verification accepted for GST filings.
Rules permit certificates and filings to be duly signed or verified through electronic verification code and replace Board authorisation with Commissioner authorisation for alternate verification modes. If a registration certificate is not made available on the common portal within the prescribed period after required particulars are furnished and no notice issued, registration is deemed granted and the certificate, duly signed or EVC verified, must be made available. Form GST REG 12 response time is extended and "GSTIN" replaces "Provisional ID" in registration forms; composition categories in Form GST CMP 04 are revised and invoice issuance without supply is specified as a contravention.
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