Deemed GST registration granted between 21 Aug-16 Nov under CBIC scanner
by Nidhi Bhati
The Central Board of Indirect Taxes and Customs (CBIC) has issued standard operating procedure (SOP) for carrying out physical verification of persons who have been granted deemed Goods and Services Tax (GST) registration between 21 August and 16 November 2020 to ascertain that they have genuine business or intend to carry out so. The 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. Currently, the GST law permits deemed registration after 21 days of application.
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