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Every taxation law provides for time limits for tax payers as well as for officers for every aspect. In this article, we will discuss the time limits available with officers to issue Registration Certificate udner GST laws

Sub-section (10), (11) and (12) of Section 25 of CGST Act 2017 provides that :-

(10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.

(11) A certificate of registration shall be issued in such form and with effect from such date as may be prescribed.

(12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the period prescribed under sub-section (10), if no deficiency has been communicated to the applicant within that period.

Thus, the above referred provisions provide that registration shall be granted in the manner as prescribed by rules. Further, it is also provided that where officer does not take any action on the application within the prescribed time, the registration certificate shall be granted automatically as deemed registration.


New Timelimits w.e.f. 22/12/2020

Rule 9 of CGST Rules provides the manner and time-limits for issuance of Registration Certificate ( “RC” ) by GST department.

There are various situations which determine time limits for registration, which are as follows:-

  • Whether Applicant has undergone Aadhar Authentication ?
  • Whether Officer has reasons to believe for Physical Verification of premises ?
  • Whether Officer seeks any clarification/information on application ?

Case 1: Where all rules satified

  • Whether Applicant has undergone Aadhar Authentication- Yes
  • Whether Officer has reasons to believe for Physical Verification of premises – No
  • Whether Officer seeks any clarification/information on application – No

In this case, officer is obliged to issue GST RC within a period of seven working days from the date of submission of the application.

In case of failure to take action on said application within said period, the GST Portal shall issue RC on its own. This is referred as Deemed approval for GST Registration.

One can find on the GST Certificate for the fact that the RC is issued by officer or under Deemed approval.. Where the application is approved by officer, the RC shall contain the signature (DSC) of officer. In case of deemed approval, the section will be blank.

Case 2: Where Aadhar Authentication not done

  • Whether Applicant has undergone Aadhar Authentication- No
  • Whether Officer has reasons to believe for Physical Verification of premises – No
  • Whether Officer seeks any clarification/information on application – No

In this case, officer is obliged to issue GST RC within a period of thirty working days from the date of submission of the application.

In case of failure to take action on said application within said period, the GST Portal shall issue RC on its own.

Case 3: Where Aadhar Authentication done, however, officer require further clarification

  • Whether Applicant has undergone Aadhar Authentication- Yes
  • Whether Officer has reasons to believe for Physical Verification of premises – No
  • Whether Officer seeks any clarification/information on application – Yes

In this case, officer is obliged to issue notice seeking clarification within a period of seven working days from the date of submission of the application. However, In case of failure to take action on said application by the officer, the GST Portal shall issue RC on its own.

Then, its time to reply by applicant, which shall be filed within seven working days from the date of notice.

After that, again, officer has been provided with seven working days to complete his action on reply filed by applicant. In case of failure to take action on said reply application within said period, the GST Portal shall issue RC on its own.

Case 4: Where Aadhar Authentication not done, and also, officer require further clarification

  • Whether Applicant has undergone Aadhar Authentication- No
  • Whether Officer has reasons to believe for Physical Verification of premises – No
  • Whether Officer seeks any clarification/information on application – Yes

In this case, officer is obliged to issue notice seeking clarification within a period of thirty working days from the date of submission of the application. However, In case of failure to take action on said application by the officer, the GST Portal shall issue RC on its own.

Then, its time to reply by applicant which shall be filed within seven working days from the date of notice.

After that, again, officer has been provided with seven working days to complete his action on reply filed by applicant. In case of failure to take action on said application within said period, the GST Portal shall issue RC on its own.

Case 5: Where Aadhar Authentication done, however, officer sought Physical Verification

  • Whether Applicant has undergone Aadhar Authentication- Yes
  • Whether Officer has reasons to believe for Physical Verification of premises – Yes
  • Whether Officer seeks any clarification/information on application – No

In this case, officer is obliged to issue GST RC within a period of thirty working days from the date of submission of the application. In case of failure to take action on said application within said period, the GST Portal shall issue RC on its own.

Case 6: Where Aadhar Authentication not done, and also, officer sought Physical Verification

  • Whether Applicant has undergone Aadhar Authentication- No
  • Whether Officer has reasons to believe for Physical Verification of premises – Yes
  • Whether Officer seeks any clarification/information on application – No

In this case, officer is obliged to issue GST RC within a period of thirty working days from the date of submission of the application. In case of failure to take action on said application within said period, the GST Portal shall issue RC on its own.


Corona Relief 2021 : There are certain relaxations provided to officers for complying with Time Limits. Please click on below link to check all the relaxations for the same :

2021 – Relief Measures under GST due to COVID-19 Pandemic


 

Old Rules for Timelines

Where GST department take action on application

Where GST department fails to take action on application

Where application is proper and there is no fault in any part of it, registration will be granted within 3 working days from the date of submission of application.

Where there is any discrepancy in application for registration or where GST department required clarifications on any part of application, registration will be granted within 7 working days from the date of satisfaction of such discrepancy or submission of clarification. Where action not taken on fresh application within 3 working days from the date of submission, Registration will be granted automatically after expiry of allowed time of 3 days.

Where action not taken on clarification, modification, etc., within 7 working days from the date of submission of such clarification, Registration will be granted automatically within 3 working days after expiry of allowed time of 7 days.

 

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