Verification of GST registrations: risk based scrutiny and required physical checks to curb fake registrations and bogus ITC. Proper officers must promptly scrutinise FORM GST REG-01 entries and uploaded documents for legibility, completeness and authenticity, cross verify address proofs against public sources, and check prior registrations on the same PAN. Officers must consider DGARM risk ratings (Report Series 400), issue electronic notices in FORM GST REG-03 for deficiencies, examine replies in FORM GST REG-04, and reject unsatisfactory or non responsive applications in FORM GST REG-05. Aadhaar unauthenticated cases require immediate physical verification under rule 9/read with rule 25, with verification reports uploaded in FORM GST REG-30.
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.
Verification of GST registrations: risk based scrutiny and required physical checks to curb fake registrations and bogus ITC.
Proper officers must promptly scrutinise FORM GST REG-01 entries and uploaded documents for legibility, completeness and authenticity, cross verify address proofs against public sources, and check prior registrations on the same PAN. Officers must consider DGARM risk ratings (Report Series 400), issue electronic notices in FORM GST REG-03 for deficiencies, examine replies in FORM GST REG-04, and reject unsatisfactory or non responsive applications in FORM GST REG-05. Aadhaar unauthenticated cases require immediate physical verification under rule 9/read with rule 25, with verification reports uploaded in FORM GST REG-30.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.