Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(1) in The Central Goods and Services Tax Rules, 2017

(1)The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of [seven] [Substituted 'three' by Notification No. G.S.R. 786(E), dated 22.12.2020 (w.e.f. 19.6.2017).] working days from the date of submission of the application.[Provided that where -
(a)a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or
(b)the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,
the registration shall be granted within thirty days of submission of application, after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit.] [Substituted by Notification No. G.S.R. 786(E), dated 22.12.2020 (w.e.f. 19.6.2017).]