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of <h1>Himachal Pradesh Tightens GST Registration Checks to Prevent Abuse by Previously Non-Compliant Businesses.</h1> The circular from the Himachal Pradesh Excise and Taxation Department addresses the verification process for new GST registration applications. It highlights issues where businesses, whose registrations were canceled due to non-compliance, are applying for new registrations instead of revoking cancellations to avoid tax liabilities. The circular instructs officers to exercise caution and verify applications against previous registrations, considering any statutory violations. If an applicant has not applied for revocation of a canceled registration and continues to violate certain provisions, this can be grounds for rejecting the new registration application. The circular aims to ensure uniformity in law implementation and took effect on March 28, 2019.
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