Issuance of Registration by Proper Authority:
The registration or Unique Identity Number, (UID) is granted / issued with effective dates. The registration or UID is granted or rejected after due verification and within 15 days. A certificate of registration shall also be issued in prescribed form with effective date as may be prescribed. The Unique Identity Number granted to any person shall be applicable to the territory of whole India. (Reference Notification No. 75/2017 – Central Tax F No.349/58/2017- GST (Pt.) Dated 29th December, 2017)
A registration or a UID shall be deemed to have been granted after the period prescribed (under sub-section (10) of Section 25 of the Act) if no deficiency has been communicated to the applicant within that period. Also, the grant of registration or the Unique Identity Number under the CGST Act / SGST Act shall be deemed to be a grant of registration or the Unique Identity Number under the SGST/CGST Act provided that the application for registration or the UID has not been rejected//no deficiency has been communicated to applicant by the proper officer under SGST/CGST Act within the time specified. As per Rule 17 of CGST Rules the proper officer may upon submission of GST REG-13 assign UID to these persons and issue a certificate in Form GST REG-06 within a period of 3 working days from the date of submission of application.