Bimal Jain
The CBIC vide Notification No. 94/2020-Central Tax, dated December 22, 2020, issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020 amending Rule 9 of the Central Goods and Services Rules, 2017 ("CGST Rules") in the following manner:
• Increased the time period to approve the grant of registration to the applicant from "three" working days to "seven" from the date of submission of the application for the registration.
• Increased the time period for issue of notice in Form GST REG-03 (Notice for Seeking Additional Information / Clarification / Documents relating to Application for (Registration/Amendment/Cancellation)) from "three" working days to "seven" from the date of submission of the application.
• Substituted the proviso to sub-rule (4), as to when the applicant fails to complete Aadhaar authentication or does not opt for Aadhaar authentication or where the proper officer, with the approval of an officer authorized by the Commissioner, not below the rank of Assistant Commissioner, deems fit to carry out physical verification of the places of business, the time limit for grant of registration would be extended to 30 days instead of 7 days.
• Accordingly, substituted sub-rule (5) to state that if the proper officer fails to take any action within the time limits specified above, the application for grant of registration shall be deemed to have been approved.
Amended Rule 9 of the CGST Rules, now reads as under w.e.f. 22nd December 2020:
"9. Verification of the application and approval.-
(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same is found to be in order, approve the grant of registration to the applicant within a period of seven working days from the date of submission of the application.
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.
(2) Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of seven working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.
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.
Explanation.- For the purposes of this sub-rule, the expression " clarification" includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01.
(3) Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents.
(4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he may, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
(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."
The Notification can be accessed here
Check our GST Combo Offer-
GST Combo: Certified Advanced GST Course + Live Course on GST Exports + GST Books - 3 Volumes By CA Bimal Jain.
Call: 011-411-70713
CAclubindia
