Under GST law, there is a provision of deemed approval of fresh registration and amendment of registration in case the departmental officer fails to take any action on the taxpayer’s application within the prescribed period. This provision is being there in the law since the inception of GST but it was not in practical application on the GST Portal. The registration was not provided even after the passage of the prescribed period of approval or rejection of application by the departmental officer. Now this provision of providing the deemed approval of the application has been actually implemented on the GST Portal.
Source Taxguru
