Section 24(4) in Kerala Goods and Services Tax Rules, 2017
(4)Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no notice has been issued under sub-rule (3) within the said period, the registration shall be deemed to have been granted and the said certificate of registration, duly signed or verified through electronic verification code, shall be made available to the registered person on the common portal.Every person registered under any of the existing laws, who is not liable to be registered under the Ordinance may, within a period of thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the common portal for the cancellation of registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration.
