Rajasthan GST Dept. issues Circular for Verification of Application for grant of New GST Registration [Read Circular]

In order remove difficulties, the Rajasthan State GST Department has issued a circular regarding the verification of application for grant of new GST registration.

As per the circular issued a few days ago, the Registration of any business entity under the GST Law implies obtaining a unique GSTIN from the concerned tax authorities for the purpose of collecting tax on behalf of the Government and to avail ITC for the taxes paid on the inward supplies. The Registering Authority has the added responsibility to establish the genuineness of the taxpayers submitting application for the grant of registration. The Registering Authority shall ensure that the application and enclosures are properly and completely filled up by the applicant and are in the prescribed manner. It should be kept in mind that strict timelines have been stipulated for completion of registration process.

Rule 25 of the RGST Rules, 2017 provide for physical verification of business premises in certain cases and include such verification after grant of registration. Rule 9 of the RGST Rules, 2017 provide that in cases, where Aadhar authentication has either not been opted for by the applicant or where such authentication has failed, the proper officer may carry out physical verification of places of business. Further the present provisions allow for grant of registration within 30 days of the submission of application after physical verification of the place of business in the manner provided under Rule 25 and verification of such documents as the proper officer may deem fit. On the completion of verification, if the proper officer has reasons to believe that the registration is liable for cancellation, he shall initiate the proceedings under Rule 22 of the RGST Rules, 2017.

The CRU shall generate a list of taxpayers whose physical verification has to be carried out from the system centrally and forward it to the proper officers having territorial jurisdiction.

To Read the full text of the Order CLICK HERE

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