Deputy/Assistant Registrar Required to Maintain GSTAT-CDR-06 Register, Sign Original Application After Document Inspection
The rule mandates that a Deputy or Assistant Registrar maintain a specific register (GSTAT-CDR-06) for documenting document and record inspections. Upon completion of an inspection, the person conducting the inspection must sign both the register and the original application, creating an official record of the document review process within the Goods and Services Tax Appellate Tribunal.