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TMI BlogKGST Act 2017- Verification of GST registration details of newly registered person, procedures to be followedX X X X Extracts X X X X X X X X Extracts X X X X ..... under Central and State indirect taxes have been subsumed. For ease of doing business under the new regime, the registered dealers under earlier regime were migrated to the new system and newly registered taxable persons have been granted new registration within three (3) working days from the date of application on the Goods and Services Taxes Network (GSTN) portal without any physical verification of the business premises declared in the application form before granting registration. 2. Registrations are being granted under GST regime after preliminary verification of the documents uploaded onto the electronic portal by the Central or State authorities as the case may be within three (3) working days. If the registration approval is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use the app is provided in Annexure I. 6. The officers have to prioritize the data for verification based on their past experience in the department. The newly registered taxable persons dealing in Arecanut, Cashew, Rubber, Automobile Parts, Electrical goods, Electronic Goods, Edible Oil, Ready Made Garments and Construction material (Iron and Steel, Cement, Ceramic Tiles, Granites, Timber, etc) and the like are to be invariably chosen for physical post verification. Further, the newly registered persons, 1) who have generated e-way bills being a non-filer, 2) generating large number of e way bills compared to average e waybills generated during previous periods, 3)generated e waybills for outward supply which is not commensurate with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record the credentials of business entity by the concerned LGSTO/GSTSO. All the officers are instructed to follow the instructions in this circular scrupulously. (M.S.SRIKAR) Commissioner of Commercial Taxes (Karnataka), Bengaluru. ANNEXURE- I 1. The LGSTO/GSTSO officers have to login to the https: / /gst.kar.nic.in/gstpro, and they should create user login to the staff of the office who have been assigned with the task of verification. 2. Those who have username and password for GSTPro should go to the menu "Download Mobile App" to their respective mobile phones (smart phones), to record the field visit details by using this app when they visit the business premises. Alternatively, the officers/staff can record the details ..... X X X X Extracts X X X X X X X X Extracts X X X X
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