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 ..... Registration of any business entity under the GST Law implies obtaining a unique GSTIN from the concerned tax authorities for the purpose of collecting tax on behalf of the Government and to avail ITC for the taxes paid on the inward supplies. The Registering Authority has the added responsibility to establish the genuineness of the taxpayers submitting application for the grant of registration. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t r physical verification of the place of business in the manner provided under Rule 25 and verification of such documents as the proper officer may deem fit. On the completion of verification, if the proper officer has reasons to believe that the registration is liable for cancellation, he shall initiate the proceedings under Rule 22 of the RGST Rules, 2017. The CRU shall generate a list of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Details of Bank accounts Verify the bank account details furnished. Obtain proof of the same. 6. Details atop five goods- Verify whether the description of Goods match or not. 7. Details of top five Services- Verify whether the description of Services match or not. 8. Details of additional place of business- Verify the documents relating to the premises. 9. Details of proprietor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remises. 3. How accounts are maintained - computerized or manual. 4. Last invoice issued and date at the time of visit. 5. Whether invoice is done as per the invoice rules. 6. Whether bill is issued as per the category of taxable person registered. 7. Whether notice board is exhibited in the premises along with GST number, whether registration certificate is available. 8. Name, c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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