TMI BlogKGST Act 2017- Verification of GST registration details of newly registered person, procedures to be followedX X X X Extracts X X X X X X X X Extracts X X X X ..... n, procedures to be followed-reg The new tax regime under indirect tax system, Goods and Service Tax (GST), was introduced with effect from 01.07.2017, where in, most of the taxes administered under Central and State indirect taxes have been subsumed. For ease of doing business under the new regime, the registered dealers under earlier regime were migrated to the new system and newly registered taxable persons have been granted new registration within three (3) working days from the date of application on the Goods and Services Taxes Network (GSTN) portal without any physical verification of the business premises declared in the application form before granting registration. 2. Registrations are being granted under GST re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Informatics Centre (NIC) in association with the Commercial Taxes Department has developed a module to record and upload the details of the business entity under GST pro module at https://gst.kar.nic.in/gstpro. The process to use the app is provided in Annexure I. 6. The officers have to prioritize the data for verification based on their past experience in the department. The newly registered taxable persons dealing in Arecanut, Cashew, Rubber, Automobile Parts, Electrical goods, Electronic Goods, Edible Oil, Ready Made Garments and Construction material (Iron and Steel, Cement, Ceramic Tiles, Granites, Timber, etc) and the like are to be invariably chosen for physical post verification. Further, the newly registered persons, 1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired, DGSTOs shall contact Joint Commissioner of Commercial Taxes (e-Audit) of this office. 10. All divisional GST officers (DGSTOs) are instructed to monitor and supervise the performance of the field visits undertaken to verify and record the credentials of business entity by the concerned LGSTO/GSTSO. All the officers are instructed to follow the instructions in this circular scrupulously. (M.S.SRIKAR) Commissioner of Commercial Taxes (Karnataka), Bengaluru. ANNEXURE- I 1. The LGSTO/GSTSO officers have to login to the https: / /gst.kar.nic.in/gstpro, and they should create user login to the staff of the office who have been assigned with the task of verification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ANNEXURE-II POST-VERIFICATION REPORT OF REGISTERED PERSONS SI No GSTIN Trade Name Legal Status Commodity Remarks(Any difference with Original and field visit) 1 2 3 4 5 6 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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