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Tuesday 26 July 2016

As per Section 19(7) of GST Law, registration is required to be granted with in prescribed period. Further As per section 19(9), if registration is not granted with in stipulated period and also no deficiency is communicated to the dealer, the registration under GST law shall be deemed to have been granted. Comments: This is a welcome provision under GST law. This is just like section 12AA(2) of Income tax law, where after six months from end of month in which application for grant of registration of trust is made, if application is not rejected, the assesse trust is granted deemed registration. Such like provision does not exist in present vat or service tax law. [GST Law Note-4]


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