TMI BlogInstructions regarding care to be taken during the process of registration, cancellation of registration and revocation of cancellation of registration of fake taxpayers under GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... ir, Instructions were issued vide this office Letter No. 7635/CT GST dated 11.06.2019 to monitor the registration process with due diligence both at the stage of grant of registration as well as after grant of registration to prevent the menace of fake registration and bogus invoicing. Despite issue of such instructions to the field formations to do due diligence at the time of grant of registration, many persons having no functional business existence have managed to obtain registration and have issued fake invoices without actual supply of goods and/or services; generated e-waybills. Due to inaction of the concerned Proper Officers (in charge of registration) within the prescribed time, as many as 1168 numbers of registration app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prevent grant of registration to fake entities and also to weed out the fake registrants. In order to achieve the above objectives, it is, therefore, impressed upon the Circle Heads to ensure that the Proper Officers (in charge of registration) should act upon the following instructions diligently. (A) PRE-REGISTRATION STAGE: (i) Under no circumstances, any application for new registration should be allowed to be deemed approved due to inaction of the Proper Officer within the time prescribed under Rule 9 of OGST Rules. In case, it is found that the applications for registration are deemed approved, the concerned Proper Officer in charge of registration will be held responsible . (ii) In cases where the applicants have NO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 25 of OGST Rules. (ii) In case of receipt of any information/leads/report from the El/Enforcement Section of the Commissionerate on fake registrants, the Proper Officer(s) should order for immediate physical verification of business premises of the registrants in terms of Rule 25 of OGST Rules. (iii) Consequent upon receipt of adverse reports that the registrant is functionally non-existent, the Proper Officer(s) shall initiate suo-moto cancellation proceedings against such fake registrants forthwith in accordance with provisions of Section 29 (2) of the OGST Act r/w rule 21 and 22 of the OGST Rules following principle of natural justice. It is to be ensured that the cancellation of registration of fake registrants may be done ..... X X X X Extracts X X X X X X X X Extracts X X X X
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