Grievance Redressal Mechanism for processing of application for GST registration

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..... ly and effective resolution of such issues being faced by the applicants of new GST Registrations, in the jurisdiction of Central tax, Bengaluru Zone. 2. It has been noticed that some applicants may be facing difficulties in getting the GST registration, mainly on account of nature of clarifications being sought by the officers with respect to the information submitted in the application FORM GST REG-01, with respect to proof of ownership of principal place of business, constitution of business, identity details of Authorised Signatory, owner, etc. and seeking of additional documents which may not be prescribed in the List of Documents appended to FORM GST REG-01. In this regard, the following guidelines have been issued with reference to .....

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..... ctricity or water connection is in the name of the applicant tenant, the document evidencing the same along with the rent agreement should be furnished as a valid proof and no additional documents pertaining to the lessor is required. (iii) For premises not covered under (i),(ii) and (ii-b) above, such as where the ownership of premises is with spouse, relative etc., a consent letter in plain paper by the concerned owner of the premises along with a copy of the identity proof of the person granting consent along with any one of the documents as mentioned in list of documents appended to FORM GST REG-01 in support of ownership of the premises of the consenter shall be uploaded. The list includes the latest Property Tax receipt or Municipal .....

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..... ient and no additional document is required for proof of ownership of the premises. (v) In case of rented/leased premises, where rent or lease agreement is not available, an affidavit to that effect along with any document prescribed in the FORM GST REG-01 in support of the possession of the premises of the applicant such as copy of Electricity Bill in the name of the applicant is sufficient. It may be noted that in such cases, the said affidavit is to be executed on non-judicial stamp paper of minimum value in the presence of First-Class Judicial Magistrate or Executive Magistrate or Notary Public. (vi) If the principal place of business is located in the Special Economic Zone or the applicant is a Special Economic Zone developer, nece .....

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