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 ..... the provisions of sub-section (2) of section 29 of the Maharashtra Goods and Services Act, 2017 (hereinafter referred to as MGST Act ) read with rule 21 of the Maharashtra Goods and Services Rules, 2017 (hereinafter referred to as MGST Rules ) on account of noncompliance 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 MGST Act read with rule 23 of the MGST Rules. Instead, such persons are applying for fresh registration. Such new applications might have been made as such person may not have furnished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 MGST Act shall be deemed to be a deficiency within the meaning of sub-rule (2) of rule 9 of the MGST Rules. The proper officer may compar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 29 of the MGST 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 MGST 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 hence cannot be made use of interpretation of provisions of the law. Difficulty if any, in this implementation of this Circular may be brought to the notice of the Office of the Commissioner of State Tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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