Posted on 28-03-2019:
Now there will be a change in the process of New GST Registrations.
CBIC has issued a circular regarding the verification for grant of new GST registration.
As said in the circular, a large number of registrations have been cancelled & in this regard, instances have come to notice that
such persons, who continue to carry on business and therefore are required to have
registration under GST, are not applying for revocation of cancellation of registration as
specified in section 30 of the CGST Act read with rule 23 of the CGST Rules. Instead, such
persons are applying for fresh registration. Such new applications might have been made as
such person may not have furnished requisite returns and not paid tax for the tax periods
covered under the old/cancelled registration. Further, such persons would be required to pay
all liabilities due from them for the relevant period in case they apply for revocation of
cancellation of registration. Hence, to avoid payment of the tax liabilities, such persons may
be using the route of applying for fresh registration.
In this regard, the data may be verified on common portal by fetching
the details of registration taken on the PAN mentioned in the new application vis-a-vis
cancellation of registration obtained on same PAN. The information regarding the status of
other registrations granted on the same PAN is displayed on the common portal to both the
applicant and the proper officer.
Further, if required, information submitted by applicant in S.
No. 21 of FORM GST REG-01 regarding details of proprietor, all partner/Karta/Managing
Directors and whole time Director/Members of Managing Committee of Associations/Board
of Trustees etc. may be analysed vis-à-vis any cancelled registration having same details.
If the applicant fails to furnish sufficient convincing justification or the proper officer is
not satisfied with the clarification, information or documents furnished, then, his application
for fresh registration may be considered for rejection.
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