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TMI BlogVerification of application for grant of new registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... strations have been cancelled by the proper officer under the provisions of sub-section (2) of section 29 of the Central Goods & Services Tax Act, 2017 read with rule 21 of the Central Goods & Services Rules, 2017 on account of non-compliance of the said statutory provisions. In this regard, instance have come to notice that such persons, who continue to cany on business and therefore are required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 25 of the CGST 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 Board, in exercise of its powers confe1Ted by section 168 (I) of the CGST Act, issued the following instructions vide circular No 95/14/2019-GST dated 28-03-2019. 3. Sub-section (10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicant and the proper officer. Further, if required, information submitted by applicant in S. No. 21 of FORM GST REG-01 regarding details of proprietor, all partner/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. may be analysed vis-å-vis any cancelled registration having same details. 5. While considering the applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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