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TMI BlogVerification of applications for grant of new registration.X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------------------------- Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada. Circular No.18/2019/GST CCTs Ref.in CCW/GST/74/2015 Dt. 28.03.2019 Subject: Verification of applications for grant of new registration - Reg. Recently, a large number of registrations have been cancelled by the proper officers under the provisions of sub-section (2) of section 29 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration. Further, such persons would be required to pay all liabilities due from them for the relevant period in case they apply 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 sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Commencement of Business", S. No. 8 "Date on which liability to register arises", S. No. 14 "Reason 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 taxpaye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lled. The data may be verified on common portal by fetching the details of registration taken on the PAN mentioned in the new application vis-a-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 sub ..... 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 APGST 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 APGST 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, informati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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