The Central Government has notified the amendments made to Registration Rules under the CGST.
As per the amended Rules, registration granted to a tax payer can be cancelled or revoked if he/she/it violates the provisions relating to Anti-profiteering measures under the Act or the related rules.
It also liberalized the rules relating to migration of existing Excise/ Customs/ VAT assesses to the new indirect tax regime.
The amendment inserts sub-rule 3A to Rule 24 as per which 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 the 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.
Read the full text of the Notification below.
