GST Registration without Aadhar Authentication can now take 30 days

GST Registration without Aadhar Authentication can now take 30 days

Studycafe | Dec 23, 2020 |

GST Registration without Aadhar Authentication can now take 30 days

GST Registration without Aadhar Authentication can now take 30 days

The time for system-based registration has been enhanced from 3 days to 7 days. That means, now department shall be required to review and grant registration within 7 days against 3 days as provided earlier from the date of filing of the registration application. Where the applicant does not do adhaar authentication or where the department feels fit to carry out physical verification the time limit for grant of registration shall be 30 days instead of 7 days.

The Relevant Text of the Notification is as follows:

In the said rules, in rule 9,-

(a) in sub-rule (1), –

(i) after the words ―applicant within a period of, for the word ―three, the word ―seven shall be substituted;

(ii) for the proviso, the following proviso shall be substituted, namely: –

―Provided that where-

(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or

(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the registration shall be granted within thirty days of submission of application, after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit.;

(b) in sub-rule (2), –

(i) for the word ―three, the word ―seven shall be substituted;

(ii) for the proviso, the following proviso shall be substituted, namely: –

―Provided that where-

(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or

(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application.;

(c) for sub-rule (5), the following sub-rule shall be substituted, namely: –

―(5) If the proper officer fails to take any action, –

(a) within a period of seven working days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or

(b) within a period of thirty days from the date of submission of the application in cases where a person is covered under proviso to sub-rule (1); or

(c) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved.

 

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