9911796707
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 ..... ad with rule 21 of the Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as 'Assam GST 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 Assam GST Act read with rule 23 of the Assam GST 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. It is hereby instructed that the proper officer may exercise 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 Assam GST Act shall be deemed to be a deficiency within the meaning of sub-rule (2) of rule 9 of the Assam GST Rules. The proper officer may compare the information pertaining to earlier registrations w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen, the same may be considered as a ground for rejection of application for registration in terms of sub-rule (2) read with sub-rule (4) of rule 9 of Assam GST 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. This Circular is clarificatory in nature and not meant for any interpretation of provisions of the Act and rules. 7. Difficulties, if any, in implementation of the above instructions may be brought to the notice of the Commissioner at an early date. Sd/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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