The Central Board of Indirect Taxes and Customs (CBIC) notified the Standard Operating Procedure (SOP) for verification of taxpayers granted deemed registration. From August 21, 2020, rule 9 of the Central Goods and Services Tax Rules, 2017 provide that in cases where Aadhaar authentication has either not been opted for by the applicant or where such authentication has failed, the proper officer has to mandatorily initiate physical verification of the premises, or in cases where the physical verification is difficult, certain additional documents may be called for by the proper officer for verification before deciding upon the grant of registration. The present provisions allow for deemed registration upon completion of 21 days of application in such cases if the proper officer has not issued any notice within the said 21 days.