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TMI BlogVerification of application for grant of new registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... plication for grant of new registration - Reg. In recent times a large number of registrations have been cancelled by the proper officer under the provisions of sub-section (2) of section 29 of the Central Goods Services Tax Act, 2017 read with rule 21 of the Central Goods Services Rules, 2017 on account of non-compliance of the said statutory provisions. In this regard, instanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. It is pertinent to mention that as per the provisions contained in proviso to sub-section (2) of section 25 of the CGST Act, a person may take separate registration on same PAN in the same State. 2. In order to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers confe1Ted by section 168 (I) of the CG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained under GST on the same PAN. 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nformation regarding the status of other registrations granted on the same PAN is displayed on the common portal to both the applicant and the proper officer. Further, if required, information submitted by applicant in S. No. 21 of FORM GST REG-01 regarding details of proprietor, all partner/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Tru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of rule 9 of CGST 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. The content of this Trade Notice may be brought to the notice of all concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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