Central
PHYSICAL VERIFICATION OF BIZ GRANTED DEEMED GST REGISTRATION BETWEEN 21ST AUG - 16TH NOV
Updated on:29th Nov, 2020
NEW DELHI : The CBIC has asked field offices to carry out physical verification of premises of businesses which have been granted deemed GST registration between August 21 and November 16 to ascertain that they have genuine business or intend to carry out so. The Central Board of Indirect Taxes and Customs (CBIC) has also asked taxmen not to grant GST registration on deemed basis in cases where the applicant has not opted for Aadhaar authentication or the authentication has failed. Current provision under Goods and Services Tax (GST) law allows for deemed registration upon completion of 21 days of application if the proper officer has not issued any notice within the said 21 days. .........
Download