Page 63 - GSTL_23rd July 2020_Vol 38_Part 4

COVID-19 — Removal of pendency of registration
application filed during COVID
Subject : Removal of pendency of registration application filed during COVID
period ­ Regarding.
Sub-section (10) of section 25 of the CGST Act, 2017 read with rule 9 of
CGST Rules, 2017, provides for deemed approval of application of 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 provision during the COVID lockdown period, where either the
central/state tax offices are closed or are functioning with skeletal staff. Since the
lockdown applied across all establishments 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 offices 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 applications pending as on 30-6-2020,
which had not been processed till 15th July, 2020.
3. It has been further decided that the applications received thereafter
which remain pending as on 28-7-2020 shall be deemed approved on 31-7-2020
and the 3 days deemed approval of application of registration would be resumed
from 1st August, 2020. Accordingly, it is requested that all the pending
applications 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 28-7-2020, so that the pendency is
liquidated.
4. It is also noticed that during the lockdown period also, a few
GST LAW TIMES  23rd July 2020  63