Requests that will then take three working days to be administered were held up for months, as the government extends the lockdown for over two months till 1st June, after which offices reopened. The Board has asked GST Network to offer a list of registration applications that was supposed to be approved during the lockdown period \u2013 because of technical glitches to jurisdictional officers to conduct corporal verification of business premises wherever required.<\/p>\n\n\n\n
![\"GST](\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/08\/image-2.png\")
<\/figure><\/div>\n\n\n\nApplications\nthat were pending till 30th June, and have not been processed till 15th July,\nwill be granted deemed approval, while applications received from 1st July\n2020, onwards and that remain pending till 28th July, will be considered as\napproved by 31st<\/sup> July. <\/p>\n\n\n\n The\nBoard in the announcement to all principal commissioners and commissioners\nacross various jurisdictions said that the three days considered an endorsement\nof the application of process would be resumed from 1st<\/sup> August\n2020.\u201cTherefore, it is requested that all pending submissions of registration\nbe disposed of, on or before 30th July as a special drive,\u201d the letter added.<\/p>\n\n\n\n Read our article<\/b>:How to apply for GST registration certificate online?<\/a><\/mark><\/p>\n\n\n\n It has been definite that the estimated approval of the application of registration will not be approved on the portal with effect from 25th March 2020. Accordingly, considered adoptions had been held up.<\/p>\n\n\n\n However, it has been stated that during the pandemic situation also, a few registration submissions have been considered approved on the portal because of technical glitches, GSTN has been demanded to forward the list of such GSTIN who got considered to be approved during the lockdown to the jurisdiction officers. In such cases, where ever required, the proper officer may get the physical verification of business premises done. <\/p>\n\n\n\n Subsequently, the lockdown is over in\nmost of the places and offices are open from 1st June 2020, as conversed in the\nvideo conference by Member of GST on 26th June 2020, estimated approvals have\nbeen approved for all those submissions pending as on 30th<\/sup> June,\nwhich had not been processed till 15th of July 2020.<\/p>\n\n\n\n The CBIC has conveyed that It has been further decided that the applications received after that which remains pending as on 28th<\/sup> June, shall be deemed approved on 31.07.2020. Accordingly, It has been requested by CBIC<\/strong>[1]<\/strong><\/a><\/sup> that all the pending applications of registration be disposed of, on or before 30th July\u20192020, as an exclusive drive.<\/p>\n\n\n\n CBIC has conveyed its decision that three days deemed approval of the application of registration as mandated under sub-section (10) of section 25 of the CGST Act, 2017<\/em><\/strong> read with rule 9 of CGST Rules, 2017 would be resumed from 01st\u00a0August 2020<\/p>\n\n\n\n The communication of the GST policy wing was sent by the Board to all principal commissioners and commissioners across various jurisdictions on 17th July 2020. The Board has asked GSTN to share a list of registration applications that got deemed approval during the lockdown period since 25th March 2020 due to any technical glitches. Accordingly, the jurisdictional officers can conduct physical verification of business premises where it is required.<\/p>\n\n\n\n The CBIC has\nalso stated that the three-day window for deemed approval of the registration\napplication would be resumed from 1st August 2020. Due to lockdown and limited\nstaffing, government operations were almost stopped since March 2020. It had\nalso suspended granting of any deemed approvals for GST registration due to the\npossibility of misuse or unverified approvals.<\/p>\n\n\n\n In one of the\nclarifications by CBIC in early March 2020 to taxpayers undergoing CIRP, the\nIRP\/RPs had to obtain fresh GST registrations for such companies mandatorily.\nDelay in granting registration certificate due to lockdown restrained the\nIRP\/RP\u2019s appointed under the IBC law, stalling the revival process for these\ndebt-laden companies.<\/p>\n\n\n\n Several GST compliances\nincluding the filing of refund applications and assessments by officers was\npushed up to 30th June and recently was further extended up to 31st August\n2020. It is relevant to note that the government had not notified any extension\nin the time limit to apply for GST registration where it becomes mandatory for\na person under the GST law. Due to this imposition, people had to still apply\nfor GST registrations online, while its processing got stuck due to\ninsufficient staffing by the CBIC.<\/p>\n\n\n\n The decision\nmade by the GST policy wing and being implemented by the CBIC is a welcome move\nas it will help in encouraging businesses to begin their operations since the\nunlock phase of lockdown has already started. <\/p>\n\n\n\n The CBIC has\nalso stated that the three-day window for deemed approval of the registration\napplication would be resumed from 1st August 2020. Due to lockdown and limited\nstaffing, government operations were almost stopped since March 2020. It had\nalso suspended granting of any deemed approvals for GST registration due to the\npossibility of misuse or unverified approvals.<\/p>\n\n\n\n
According to Section 25(10) of the CGST Act read with Rule 9 of CGST Rules, offers for estimated approval of the application of registration after 3 working days, if the appropriate officer fail to take any deed on the said application within the said period of three working days.CBIC vide its letter No. 20\/06\/11\/2020-GST\/1137 dated July 17, 2020, has, because of the COVID lockdown period, conveyed the following decisions regarding deemed approval of the application for GST registration.<\/p>\n\n\n\nDeemed registration held up from 25.03.2020<\/h2>\n\n\n\n
Deemed approval of registrations granted for\napplications pending as on 30.06.2020 not processed till 15.07.2020<\/h3>\n\n\n\n
Applications received from 01.07.2020 and pending\non 28.07.2020 shall be deemed approved on 31.07.2020<\/h3>\n\n\n\n
Deemed approval of the application of registration\nto be resumed from 01.08.2020<\/h3>\n\n\n\n
What is the work of the Special Drive?<\/h2>\n\n\n\n
Conclusion<\/h2>\n\n\n\n