Pre-registration verification prevents bill trading by matching identity, contact and banking data before granting GST registration. Any new registration application that matches cancelled-registration data on any of six parameters - place of business, PAN, mobile number, e-mail ID, authorised signatory, or bank account number - must undergo physical verification by the jurisdictional proper officer in the prescribed manner. The IT wing will provide the matching list daily to base-circle officers, and Deputy Commissioners (Territorial) are to monitor implementation to detect and deter bill traders at entry.
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.
Pre-registration verification prevents bill trading by matching identity, contact and banking data before granting GST registration.
Any new registration application that matches cancelled-registration data on any of six parameters - place of business, PAN, mobile number, e-mail ID, authorised signatory, or bank account number - must undergo physical verification by the jurisdictional proper officer in the prescribed manner. The IT wing will provide the matching list daily to base-circle officers, and Deputy Commissioners (Territorial) are to monitor implementation to detect and deter bill traders at entry.
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