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 ..... by the proper officer under the provisions of sub-section (2) of section 29 of the Central Goods and Services Act, 2017 (hereinafter referred to as CGST Act ) read with rule 21 of the Central Goods and Services Rules, 2017 (hereinafter referred to as CGST 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 applying for revocation of cancellation of registration as specified in section 30 of the CGST Act read with rule 23 of the CGST Rules . Instead, such persons are applying for fresh registration. Such new applications might have been made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nish 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 conditions specified in clauses (b) and (c) of sub-section (2) of section 29 of the CGST Act shall be deemed to be a deficiency within the meaning of sub-rule (2) of rule 9 of the CGST Rules . The prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on (2) of section 29 of the CGST 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 CGST 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. It is requested that suitable trade notices may be issued to publicise the contents of these instructions. 7. Difficulty, if any, in the implementation of these instructions may be brought to the notice of the Board. Hindi version ..... X X X X Extracts X X X X X X X X Extracts X X X X
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