The Central Board of Indirect Taxes & Customs (CBIC) has notified vide instruction no.CBEC-20/06/11/2020-GST dated 17th July 2020 to dispose of all pending applications of Registration on or before 30th July 2020 as a "special drive". Sub-Section 10 of Section 25 of CGST Act, 2017 read with Rule 9 of CGST Rules, 2017 provides that Application of Registration shall be deemed as approved after a period of three working days if the proper officer fails to take any action on the said application within the said period of three working days. Strong apprehensions were raised on the possible misuse of the deeming provision during the COVID lockdown period, where either the central/state tax offices were closed or were functioning with skeletal staff.
Since lockdown applied across all establishments including those belonging to the Governments (Central and State), during the lockdown period there being no "working days", it had been decided that the approval of the application of registration would not be granted on the portal w.e.f. 25th March 2020. However, since the lockdown is over in most of the areas and the offices are open since 1st June 2020, deemed approvals have been granted for all those applications pending as on 30th June 2020, which had not been processed till 15th July 2020.
It has been further decided that the applications received thereafter which remain pending as on 28th July 2020 shall be deemed approved on 31st July 2020 and the 3 days deemed approval of the application of registration would be resumed from 1st August 2020. Accordingly, all the pending registrations shall be disposed of, on or before 30th July 2020 as a "special drive". CBIC has also noticed during the lockdown period also, a few registration applications have been deemed approved on the portal because of technical glitches. In such cases, wherever required, proper officers may get the physical verification of business premises done.
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