If the proper officer neither approves, rejects nor raises a query within the time allowed, Rule 9(5) of the CGST Rules treats the registration as granted. The GSTIN is generated by the system and the certificate becomes available on the portal just like a normal approval.
Deemed approval kicks in when the officer fails to act within any of these windows: 7 working days from submission in a normal case; 30 days from submission where Aadhaar authentication was not done or physical verification was required; or 7 working days from the date you filed your REG-04 reply to a query.
It does not apply if the officer issued a REG-03 query within time and you did not reply. In that situation the officer can reject the application.
No. The law treats it as a registration granted under Section 25, with the same rights and obligations. You must furnish bank account details under Rule 10A within 30 days or before filing GSTR-1 or IFF, whichever is earlier, and start filing returns from the effective date.
Officers do sometimes review deemed registrations later and may conduct a physical verification after the grant. Keep your premises documents, name board and records in order, because a deemed approval does not prevent later proceedings for suspension or cancellation if the business is found non-existent at the address.
If the time limit has clearly passed but the ARN still shows pending and no GSTIN has been issued, raise a ticket on the GST self-service grievance portal with the ARN and dates, and keep screenshots. Do not file a second application for the same PAN and State while the first is pending, as it can create a duplicate and confusion.
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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.
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