Section 25 (10) of the CGST Act provides for deemed approval of application for GST registration after period of 3 working days if same is not approved within 3 days by GST officer.
However during the lock-down as state and central offices was closed and there were no working days. To avoid any possible misuse of deeming provision, Government had hold deemed approval. However, since the lock-down is over in most of the areas and offices are open since 1st June 2020, deemed approval have been granted for all those application which were pending on 30th June 2020 and was not processed til 15th July 2020.
It is further decided that, applications received thereafter which remain pending as on 28th July 2020 shall be deemed approved on 31st July 2020 and the facility of 3 working days deemed approval of application would be resumed w.e.f 01st August 2020.
#CBIC Instruction No. 20/06/11/2020 – GST/1137 dated July 17, 2020
