GST Application – What are the rules to follow for new registration verification

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As per the Registration rules of Goods and Service Tax, the applicant in order to obtain GST registration, has to electronically submit an application duly signed by him. But due to noncompliance of the said statutory provisions of CGST act, the proper officer of Central Goods and Service Tax has recently canceled a number of applications for new GST registrations.

The Central Board of Indirect tax and Customs has noticed that to avoid payment of the outstanding tax liabilities under the existing GST registration, certain taxpayers are applying for fresh registration, in view of the provisions contained in Section 25(2) of the CGST Act which permits a person to take separate registration on the same PAN in the same State.

Thereby, to ensure uniformity in the implementation of provisions, the Central Board of Indirect Taxes and Customs through its Circular dated March 28, 2019, has clarified the grounds for rejection of the application for new registration under GST by the proper officer. Therefore, application for fresh GST registration must be canceled in all the following cases:

Reasons for Rejection

  • The applicant has not submitted all the documents required for registration.
  • The taxpayer has not provided his Permanent Account Number, mobile number, e-mail address, and the state or union territory in which the business is located, in the application.
  • Material information such as date of commencement of business, the reason to obtain registration, annual turnover of taxpayer, etc. is found to be deficient or concealed in the documents.
  • The taxpayer already has an earlier registration within the same state or with the same PAN and revocation of cancellation of registration has not been filed.
  • Earlier GST registration of the taxpayer was canceled due to the default of not furnishing returns for a consecutive period of 3 to 6 tax periods.
  • The details of earlier registrations obtained, if any, under GST on the same PAN, and the reason for such cancellation is not provided by the applicant in the application.
  • The proper officer is not satisfied by the clarification or any of the documents or information submitted in the application form.

Role of Officer

Thus, the CBIC has instructed that the proper officer must take due care while considering the application for registration submitted by the taxpayers and shall compare the information provided by the taxpayer in the application for fresh registration with the information obtained from the earlier registrations. Also, he should check the ground on which the earlier registration was canceled and must be certain that the earlier registration must not have been canceled due to the violation of any of the provisions of the CGST act. The applicant, as well as the officer, can get information about the status of all the registrations granted on the same PAN and the officer may verify the data of the taxpayer on the common online portal of Central Board of Indirect Tax and Customs.


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An MBA in finance, I like to cover the wide range of topics related to Taxation, SEBI, Finance and anything that is Public Helpful. The motive is always to make it simpler for the taxpayers understand the system better and take informed decisions.

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