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    <title>DEEMED REGISTRATION UNDER CENTRAL GOODS AND SERVICES TAX ACT, 2017</title>
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    <description>Deemed registration under the CGST Act arises where the proper officer fails to act within statutory periods: approve an application within three working days of submission or issue a deficiency notice within that period and, after receipt of clarification, approve within seven working days. The registration procedure requires online verification of PAN, mobile and email, electronic submission of FORM GST REG-01 with documents, and issuance of acknowledgement; deemed approval operates only when the officer has not taken the prescribed action within the time limits and no valid rejection has been recorded.</description>
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