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TMI BlogVerification of applications for grant of new registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2017 (hereinafter referred to as 'GGST Rules') on account of non-compliance of the said statutory provisions. 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 GGST Act read with rule 23 of the GGST 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due caution while processing the application for registration submitted by the taxpayers, where the tax payer is seeking another registration within the State although he has an existing registration within the said State or his earlier registration has been cancelled. It is clarified that not applying for revocation of cancellation of registration along with the continuance of the conditions specified in clauses (b) and (c) of sub-section (2) of section 29 of the GGST Act shall be deemed to be a deficiency within the meaning of sub-rule (2) of rule 9 of the GGST Rules. The proper officer may compare the information pertaining to earlier registrations with the information contained in the present application, the grounds on which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in terms of sub-rule (2) read with sub-rule (4) of rule 9 of GGST Rules. Therefore, it is advised that where 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. 6. Difficulty, if any, in the implementation of this circular may be brought to the notice of the Chief Commissioner of State Tax. (P D Vaghela) Chief Commissioner of State Tax, Gujarat State, Ahmedabad - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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