Verification of applications for grant of new registration

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..... 40. - 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 Assam Goods and Services Tax Act, 2017 (hereinafter referred to as 'Assam GST Act') read with rule 21 of the Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as 'Assam GST Rules') on account of non-compliance of the .....

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..... 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 subsection (2) of section 25 of the Assam GST Act, a person may take separate registration on same PAN in the same State. 2. In order to ensure uniformity in the implementation of the provisions of law across the field formations, the Commissioner of Sta .....

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..... rlier 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. .....

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..... gistration 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 Sl. No. 21 of FORM GST REG-01 regarding details of proprietor, all partner/Karta/Managing Directors and whole time Director/Members of Managing .....

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..... sub-rule (2) read with sub-rule (4) of rule 9 of Assam 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 registration may be considered for rejection. 6. This Circular is clarificatory in nature and not m .....

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