Standard Operating Procedure (SOP) for verification of taxpayers granted deemed registration

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..... ere Aadhaar authentication has either not been opted for by the applicant or where such authentication has failed, the proper officer has to mandatorily initiate physical verification of the premises, or in cases where the physical verification is difficult, certain additional documents may be called for by the proper officer (upon approval of an officer not below the rank of Joint Commissioner) for verification before deciding upon grant of registration. Further, the present provisions allow for deemed registration upon completion of 21 days of application in such cases if the proper officer has not issued any notice within the said 21 days. 2. Data suggests that during the period from 21st August, 2020 to 16th November, 2020 deemed reg .....

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..... ember, 2020 tax period; ii. The difference in tax amount, as reported in FORM GSTR-1 and FORM GSTR-3B is more than ₹ 1 lakh (R1 R3B) On receipt of the reply to the notice, the proper officer would complete the proceedings under rule 22 of the DGST Rules. 3.4 All the verifications must be completed in a time bound manner, within 3 weeks of these instructions. A weekly status report to be submitted to the Commissioner, State Tax, in the format enclosed to this instruction. 4.1 The Standard Operating Procedure (SOP) to be followed by the proper officer for carrying out the physical verification of the persons who have been granted a deemed GST registration is outlined below. 4.2 The proper officer shall conduct physical v .....

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..... ers, Karta, etc. may be taken in other cases. b. The status of activity from the date of registration of all the bank account(s) linked to registration; the same may be taken through a letter / undertaking from the applicant. Phone number declared / linked to each of the bank accounts may also be obtained. c. Quantum of capital employed/proposed to be employed. d. Out of the amount mentioned at (c) above: (i) Own Funds: (ii) Loan Funds: (indicate the names, complete address, PAN and amount borrowed from each such lender separately): e. In case of own funds, also check the audited balance sheet for previous financial year, where available, in addition to the Income Tax Returns mentioned in (a) above. f. In case of loan f .....

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