9911796707
TMI BlogVerification of applications for grant of new registration.X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 2nd Aug., 2019. Madam / Sir, Subject: Verification of applications for grant of new registration. A large number of registrations have been cancelled by the proper officer under the provisions of sub-section (2) of section 29 of the Himachal Pradesh Goods and Services Act, 2017 (hereinafter referred to as 'HPGST Act') read with rule 21 of the Himachal Pradesh Goods and Services Rules, 2017 (hereinafter referred to as 'HPGST 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 app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in FORM GST REG -01 are S. No. 7 'Date of Commencement of Business', S. No. 8 'Date on which liability to register arises', S. No. 14 'Reason to obtain registration' etc. Such persons may also not furnish the details of earlier registrations, if any, obtained 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 that not applying for revocation of cancellation of registration along with the continuance of the conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of registration. If proper officer finds that application for revocation of cancellation of registration has not been filed and the conditions specified in clauses (b) and (c) of sub-section (2) of section 29 of the HPGST Act are still continuing, then, 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 HPGST 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 shall come into force w.e.f. 28.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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