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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 ..... s (All)/ Inspector of Taxes (All) Madam / Sir, Subject: Verification of applications for grant of new registration - reg. Recently, a large number of registrations have been cancelled by the proper officer under the provisions of sub-section (2) of section 29 of the Manipur Goods and Services Act, 2017 (hereinafter referred to as 'Manipur GST Act') read with rule 21 of the Manipur Goods and Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply for revocation of cancellation of registration. Hence, to avoid payment of the tax liabilities, such persons may be using the route of applying for fresh registration. It is pertinent to mention that as per the provisions contained in proviso to sub-section (2) of section 25 of the Manipur GST Act, a person may take separate registration on same PAN in the same State. 2. In order to ensure u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken on the PAN mentioned in the new application vis-à-vis cancellation of registration obtained on same PAN. The information 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Manipur GST 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 regis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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