Deemed registration Section [ Section 26 ] - GST Ready Reckoner - GST

Deemed registration Deemed Registration Section 26 provides that the grant of registration or the Unique Identity Number under the State Act or the Union Territory GST Act shall be deemed to be a grant of registration or the Unique Identity Number under this Act subject to the condition that the application for registration or the Unique Identity Number has not been rejected under this Act within the time specified under section 25(10). Notwithstanding anything contained in section 25(10), any rejection of application for registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a rejection of application for registration under this Act. As per Rule 9(5) If the proper officer fails to take any action mentioned below then the application for grant of registration shall be deemed to have been approved. (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 rule 8(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 subrule 8(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 rule 8(2), Important Notifications Circulars Standard Operating Procedure (SOP) for verification of taxpayers granted deemed registration. [ See Instruction No. 4/3/2020-GST dated 27.11.2020 ] CASE LAW In West Bengal Lottery Stockists Syndicate Private Limited v. Union of India 2019 (5) TMI 1396 - KERALA HIGH COURT Issue : The main issues in this case were whether the petitioner was entitled to deemed registration under Rule 9(5) of the Central Goods and Services Tax Rules, 2017, and whether the reasons for rejecting the petitioner s application were valid. Final decision: The final decision was that the petitioner was not entitled to deemed registration, as the officer had taken steps within the stipulated time, even though the communication was not received by the petitioner due to a technical snag. The court also held that reason No. 2 for rejecting the application was irrelevant and should be set aside. The petitioner was allowed to submit a fresh application, which would be considered for the reasons stated in the impugned order.