The CBIC issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, via Notification No. 94/2020-Central Tax, dated December 22, 2020, revising Rule 9 of the Central Goods and Services Rules, 2017 (“CGST Rules”).
- From the date of submission of the registration application, the time frame for approving the grant of registration to the applicant was increased from ‘three’ to seven working days.
- The time limit for grant of registration would be extended to 30 days instead of 7 days if the applicant fails to complete Aadhaar authentication or does not opt for Aadhaar authentication, or if 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.
- As a corollary, sub-rule (5) was substituted to specify that if the proper officer fails to act within the time limits specified above, the application for grant of registration shall be deemed approved.
- From the date of filing of the application, the time frame for issuing a notice in Form GST REG-03 (Notice for Seeking Additional Information, Clarification, or Documents pertaining to Application for (Registration/Amendment/Cancellation)) has been increased from ‘three’ to ‘seven’ working days.
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 are 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.
Hence, we can conclude that GST registration is normally granted between 3 to 7 working days provided that the enrollment process is concluded accurately according to the rules prescribed. This is why we recommended to you the services of FIlemydoc.com to ensure that your GST number is awarded to you within the prescribed time frame without unnecessary delays or show-cause notices being issued.
How Can Filemydoc Assist You?
What is Goods and Services Tax (GST)?
It is a destination-based tax on the purchase of goods and services. It is proposed to be levied at all stages, from manufacturing to final consumption, with credits for taxes paid at previous stages available as setoff. In a nutshell, only value addition will be taxed, and the final consumer will bear the burden of taxation.
Which authority will be in charge of levying and administering GST?
CGST and IGST would be levied and administered by the Centre, whereas SGST and UTGST will be assessed and issued by the states/UTs.
Our knowledgeable legal team can walk you through the GST registration process and complete it on your behalf so you can get your GSTIN as soon as possible. Our team will also handle any compliance issues that may arise during the process. We can also handle all of your GST return filings to ensure that you stay in compliance.
Our experts can act as stewards in your GST registration process, ensuring that you receive your GSTIN quickly by handling all pre-and post-registration responsibilities on your behalf. Get in touch with Filemydoc.com today to make stress-free GST registration a reality!
Still not convinced you to require our assistance? Our legal representatives are always available to answer any questions you may have about the GST registration process or the new GST registration time frame.