Categories: GST Registration

Deemed approval of GST Registration amendment

Deemed approval of Goods and Services Tax registration amendment

Deemed Goods and Services Tax Registration.

Goods and Services Tax Registration application will get Goods and Services Tax deemed approved after Thirty calendar days, if Goods and Services Tax Official doesn’t take any action. If Goods and Services Tax Official raises Show Cause Notice within Thirty calendar days, then you will have Seven working days to reply to it GST Tax Official can take further action on that reply within Seven working days.

Authentication of Aadhaar No under the Goods and Services Tax Act

  • Aadhar authentication not opted & GST registration not granted within thirty days
  • The Aadhar authentication not completed within fifteen days and thirty days has expired from such period of fifteen days and registration not granted.
  • Aadhar authentication completed but neither GST Form REG 03 nor REG 06 granted within Seven working days from aadhar authentication.
  • The Aadhar authentication completed, reply sent in GST Form REG 04 but neither GST Form REG 05/ GST Form REG 06 granted with Seven working days from reply.
  • Aadhar authentication completed & based on risk parameters actual GST registration site verification is needed &  GST registration not granted within thirty days of GST application

Compulsory cases of GST Aadhaar Authentication applicability

According to the Sec 25(6C) of the Central Goods and Services Tax Act, 2017, the Aadhaar authentication is compulsory for following class of individuals as per Rule 8 of the Central Goods and Services Tax Act, 2017 in order to become eligible for the Goods and services Tax registration:

  • authorized partners or Managing of a firm
  • Authorised signatory of all kind of taxpayer
  • Karta of a HUF

Exceptions- Case where GST for Adhar authentication not applicable

  • For these cases, after submission of REG 01. physical verification is done for them to get the certificate for registration

Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

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