Deemed registration granted if certificate not provided within prescribed period and electronic verification accepted under GST rules. The rules amend verification and signature requirements by replacing 'digitally signed' with 'duly signed or verified through electronic verification code' and by permitting e signature and other Board notified modes; they correct cross references and omit certain heading text. A new sub rule deems registration granted if a certificate is not available on the portal within fifteen days and no notice is issued, requiring the certificate to be made available verified through electronic verification code. Forms and timelines are amended, including extending one filing period from thirty to ninety days and substituting 'GSTIN' for 'Provisional ID.'
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 registration granted if certificate not provided within prescribed period and electronic verification accepted under GST rules.
The rules amend verification and signature requirements by replacing "digitally signed" with "duly signed or verified through electronic verification code" and by permitting e signature and other Board notified modes; they correct cross references and omit certain heading text. A new sub rule deems registration granted if a certificate is not available on the portal within fifteen days and no notice is issued, requiring the certificate to be made available verified through electronic verification code. Forms and timelines are amended, including extending one filing period from thirty to ninety days and substituting "GSTIN" for "Provisional ID."
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