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Instructions regarding care to be taken during the process of registration, cancellation of registration and revocation of cancellation of registration of fake taxpayers under GST - GST - States - CCT-PEI-POL-0155-2021 - 7869/CT & GST

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..... e of such instructions to the field formations to do due diligence at the time of grant of registration, many persons having no functional business existence have managed to obtain registration and have issued fake invoices without actual supply of goods and/or services; generated e-waybills. Due to inaction of the concerned Proper Officers (in charge of registration) within the prescribed time, as many as 1168 numbers of registration applications have been approved automatically (deemed approved) in the GST IT system during the year 2022-23. The circle wise list of such “deemed approved” registrations is published in the “Local Archives”. Out of these deemed approved registrations, around 120 numbers of registration .....

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Instructions regarding care to be taken during the process of registration, cancellation of registration and revocation of cancellation of registration of fake taxpayers under GST - GST - States

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..... y. (A) PRE-REGISTRATION STAGE: (i) Under no circumstances, any application for new registration should be allowed to be “deemed approved” due to inaction of the Proper Officer within the time prescribed under Rule 9 of OGST Rules. In case, it is found that the applications for registration are deemed approved, the concerned Proper Officer in charge of registration will be held responsible. (ii) In cases where the applicants have NOT OPTED to undergo OTP based authentication of Aadhaar or failed to authenticate Aadhaar through OTP, the Proper Officer(s) should cause mandatory pre-registration physical verification of business premises of the applicants as required in terms of proviso (a) to the sub-Rule (1) of Rule 9 of OGST Rule .....

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Instructions regarding care to be taken during the process of registration, cancellation of registration and revocation of cancellation of registration of fake taxpayers under GST - GST - States

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..... t upon receipt of adverse reports that the registrant is functionally non-existent, the Proper Officer(s) shall initiate suo-moto cancellation proceedings against such fake registrants forthwith in accordance with provisions of Section 29 (2) of the OGST Act r/w rule 21 and 22 of the OGST Rules following principle of natural justice. It is to be ensured that the cancellation of registration of fake registrants may be done retrospectively from the date of registration. (C) REVOCATION OF CANCELLATION OF REGISTRATION/MULTIPLE REGISTRATION: (i) Care should be taken by the Proper Officer(s) that the application for revocation of registration of cancellation submitted by the applicants, whose registration has been cancelled on the ground that the .....

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Instructions regarding care to be taken during the process of registration, cancellation of registration and revocation of cancellation of registration of fake taxpayers under GST - GST - States

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