CBEC-20/06/11/2020-GST
Government of India
Ministry of Finance

Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

Room 159-A,
North Block, New Delhi

Dated 17 July 2020

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners Commissioners of Central Tax (ALL)

Madam/Sir,

Subject: Removal of Pendency of registration application filed during COVID period reg.

Subsection (10) of section 25 of the CGST Act, 2017 read with rule 9 of CGST Rules. 2017. provides for deemed approval of application or registration 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.

2. Strong apprehensions had been raised on possible mis-use of the deeming provisions during the COVID lock down period, where either the central/ state tax  offices are closed or are functioning with skeletal staff. Since the lockdown applied across all  establishment Including those belonging to the Government (Central and state), during the lockdown period there being no ‘working days’, it had been decided that the deemed approval of application of registration would not be granted on the portal with effect from 25th March. 2020. Accordingly, deemed approvals had been held up. However, since the lockdown is over in most of the areas and office are open since 1st June, 2020 as informed in the video conference by Member GST on 26th June,2020, deemed approvals have been granted for all those application pending as on 30.06.2020, which had not been processed till 15th July 2020.

3. It has been further decided that the application received thereafter which remain pending as on 28.07.2020 shall he deemed approved on 31.07.2020 and the 3 days deemed approval of application of registration would be resumed from 01st August,2020. Accordingly, it is requested that all the pending application of registration be disposed of, on or before 30th July, 2020 as a special drive. In this regard necessary administrative instructions may please be issued to all the proper officers under your jurisdiction to liquidate the pending applications before the deemed approval of registration gets resumed. You may also monitor them on a daily basis till 28.07.2020, so that the pendency is liquidated.

4. It is also noticed that during the lock down period also, a few, registration applications have been deemed approved on the portal because of technical glitches. GSTN has been requested to forward the list of such GSTIN’s who got deemed approval during the lockdown to the jurisdictional officers. In such cases. where ever required, proper officers may get the physical verification of business premises done.

Yours faithfully,

(Yogendra Garg)
Principal Commissioner

Copy to:

1. Joint Secretary, GST Council Secretariat,with a request to circulate a copy to all States/UTs for similar action.

2. EVP (Services), GSTN, for information and necessary action.

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2 Comments

  1. CS.R.HEMA says:

    As per the press release of CBEC, if the registration happened to be deemed approved through technical clinches,the proper offcer verified the principal place of business, where he will upload the outcome statement received from the dealer on a respective date.whether he is doing business in that place or not. what is the consequent activity to be taken up by the proper officer if the dealer is not availble in that place.Is there any specific provisions for the proper officer to take action against the dealer for the above consequences.
    Now a days business persons take GST registrations only for availaing bank loan, where in banks it becomes mandatory to take registration for opening current account. Is there any permission granted by GST council for this mandatory provisions by banks. Even in MSME loans, the GST Number become mandatory in online application forms, who gave authority to these regulatories to make it mandatory.

    The consequences of this mandatory provisions
    are that small dealers whose turnover limit is zero or below taxable limt and just apply GST number online ,open current account and will not file returns as they dont have anything to file.
    consider this point and modify the banking ,msme provisions.

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