9911796707
TMI BlogRegistration under State Goods and Services Tax Act,2017 - verification of details furnished- instructions issued.X X X X Extracts X X X X X X X X Extracts X X X X ..... he concerned tax authorities for the purpose of collecting tax on behalf of Government and to avail input tax credit for the taxes on his inward supplies. Without registration, a person can neither collect tax from his customers nor claim any input tax credit of tax paid by him Hence registration under GST is an important and sensitive process. Therefore the Registering Authority has the added responsibility to confirm that taxpayers submitting applications to deal with goods or services, which are commercially important and prone to evasion, are carefully and faultlessly evaluated. Registration applications received in the GST Circle Offices need to be attended immediately. The Registering Authority shall go through the applications and en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of providing adequate safeguards and to establish the bona fides of the tax payer, it is envisaged to conduct a post-registration visit to the premises of the tax payer based on certain risk parameters. In the first instance of this verification, the following risk criteria are to be selected Categories of migrated tax payers to be visited for verification 1. All migrated and new tax payers having transactions in plywood and areca nut. 2. All migrated tax payers who have not filed any return since migration. 3. Nil filers since migration. Categories of new tax payers to be visited for verification 1. All tax payers who have defaulted in filing GSTR 3B for a period more than three return periods. 2. All tax payers who have file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e transactions conducted by 'NIL' return filers should be verified for the taxability of the transactions and issues in the matter should be reported to Deputy Commissioner (Int). 9. Tax payers who are suspected to be not genuine, should be red flagged and reported to the Deputy Commissioner and the proper officer for further verification and necessary action. 10. Tax payers should be advised to update registration particulars in both core field and non-core field amendments wherever necessary. CHECKLIST FOR VERIFICATION OF BUSINESS PREMISES Name of the Officer visiting: Date and Time of visit:. GSTN: Address of place visited: Principal place of business / Additional Place of Business Geo-coordinate of the place visited: Sl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils of top five services Verify whether the selected items match 9 20 Details of additional place of business Verify the documents relating to building numbers, address, etc. 10 21 Details of proprietors, partners, directors etc. Verify correctness of the details furnished 2. Verifying the correctness / sufficiency of uploaded documents (refer REG-01) 11 1 Photographs As described in REG-01 12 2 Constitution of Business Verify the uploaded documents with original. 13 3 Proof of principal place See if it is legible. Verify the uploaded documents with original. Check for other documents also. Obtain copy. 14 4 Bank account related pro of See if it is legible. Verify the uploaded documents with original. 15 5 Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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