Registration verification under GST: post-registration visits and checklist-based inspections to confirm taxpayer genuineness and update particulars. Verification under the SGST Act requires post-registration visits based on risk parameters to confirm taxpayer genuineness. Centrally generated lists of migrated and new taxpayers (including evasion-prone commodities, non-filers and nil filers) are allocated to district intelligence squads. Officers must verify back-end registration data, returns, uploaded documents, identify and inspect premises, interview responsible persons, take photographs, complete the prescribed checklist and upload findings into REG-30. Suspected non-genuine cases are to be red-flagged and reported for further action; taxpayers should be advised to update registration particulars.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration verification under GST: post-registration visits and checklist-based inspections to confirm taxpayer genuineness and update particulars.
Verification under the SGST Act requires post-registration visits based on risk parameters to confirm taxpayer genuineness. Centrally generated lists of migrated and new taxpayers (including evasion-prone commodities, non-filers and nil filers) are allocated to district intelligence squads. Officers must verify back-end registration data, returns, uploaded documents, identify and inspect premises, interview responsible persons, take photographs, complete the prescribed checklist and upload findings into REG-30. Suspected non-genuine cases are to be red-flagged and reported for further action; taxpayers should be advised to update registration particulars.
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