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of <h1>Gujarat Tax Circular: Verify New GST Applications for Concealed Cancelled Registrations; Rejections Possible for Non-Revocations.</h1> The circular from the Chief Commissioner of State Tax, Gujarat, addresses the issue of individuals applying for new GST registrations instead of revoking their cancelled registrations under the Gujarat Goods and Services Act, 2017. It highlights that some applicants may suppress information about previous registrations to avoid tax liabilities. The circular instructs proper officers to exercise caution and verify details on the common portal when processing new registration applications, especially if the applicant has an existing or previously cancelled registration. Applications may be rejected if deficiencies are found, particularly if the applicant has not applied for revocation of a cancelled registration.
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