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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 ..... erred to as 'NGST Rules') on account of noncompliance 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 NGST Act read with rule 23 of the NGST 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 the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted 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 NGST Act shall be deemed to be a deficiency within the meaning of sub-rule (2) of rule 9 of the NGST 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 earlier registration(s) were cancelled and the current status of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. It is requested that suitable trade notices may be issued to publicise the contents of these instructions. 7. Difficulty, if any, in the implementation of these instructions may be brought to the notice of the Board. No. CT/LEG/GST-CR/13/17/1340 (KESONYU YHOME) IAS Commissioner of State Taxes Nagaland : Dimapur - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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