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TMI BlogRegistration under State Goods and Services Tax Act,2017 - verification of details furnished- instructions issued.X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness entity under the-GST Law implies obtaining a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of Government and to avail input tax credit for the taxes on his inward supplies. Without registration, a person can neither collect tax from his customers nor claim any input tax credit of tax paid by him Hence registration under GST is an important and sensitive process. Therefore the Registering Authority has the added responsibility to confirm that taxpayers submitting applications to deal with goods or services, which are commercially important and prone to evasion, are carefully and faultlessly evaluated. Registration applications received in the GST Circle Offices need to be attended immedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-registration visits by the proper officer may not always be practicable. Hence, for the purpose of providing adequate safeguards and to establish the bona fides of the tax payer, it is envisaged to conduct a post-registration visit to the premises of the tax payer based on certain risk parameters. In the first instance of this verification, the following risk criteria are to be selected Categories of migrated tax payers to be visited for verification 1. All migrated and new tax payers having transactions in plywood and areca nut. 2. All migrated tax payers who have not filed any return since migration. 3. Nil filers since migration. Categories of new tax payers to be visited for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approach, signs / boards etc. 7. After the visit, the details in the checklist shall be uploaded into the GST back end in form REG-30 (appropriately in the comments section of REG-30) which can be viewed by the proper officer. 8. The transactions conducted by 'NIL' return filers should be verified for the taxability of the transactions and issues in the matter should be reported to Deputy Commissioner (Int). 9. Tax payers who are suspected to be not genuine, should be red flagged and reported to the Deputy Commissioner and the proper officer for further verification and necessary action. 10. Tax payers should be advised to update registration particulars in both core field and non-core field ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... codes, in such cases needs to be obtained. Registration under Shop and Establishment Act, FSSAI, other Govt. registrations need to be obtained with copies. 4 16 a, b c Address and principal place of business Verify building numbers, address, e-mail address, mobile numbers etc. and ensure it is current. It should be of the taxable person and not of others. 5 16 d Nature of business activities carried out in the above mentioned premises Verify the selected item with the actual business activities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original. 13 3 Proof of principal place See if it is legible. Verify the uploaded documents with original. Check for other documents also. Obtain copy. 14 4 Bank account related pro of See if it is legible. Verify the uploaded documents with original. 15 5 Authorization form Verify. 3. Other details to be verified 16 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether notice board is exhibited in the premises along with GST number, whether registration certificate is available. 25 j Name, complete address with identity proof of the person supplying the information along with relationship with the tax payer. 26 k Land mark of the business place 27 4 Remarks and recommendations The scope of this enquiry will be to find out and enlist the correctness of the information ..... X X X X Extracts X X X X X X X X Extracts X X X X
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