Deemed approvals in GST registrations expose fraud; strengthen transfer, Aadhaar verification and supervisory reporting to prevent bogus GSTINs. Deemed approvals and deficient transfer and verification procedures have permitted fraudulent GST registrations. The circular requires transfers of applications within two days with written and telephonic intimation to specified officers, forbids forwarding to disbanded circles/LTUs or retaining new STU registrations, and mandates verification where Aadhaar authentication details mismatch or where prior registrations on the same PAN were cancelled for fraud. It imposes monthly proforma reporting, six month transaction monitoring of new registrants, field verification after deemed approvals, and supervisory review with disciplinary consequences for non compliance.
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Deemed approvals in GST registrations expose fraud; strengthen transfer, Aadhaar verification and supervisory reporting to prevent bogus GSTINs.
Deemed approvals and deficient transfer and verification procedures have permitted fraudulent GST registrations. The circular requires transfers of applications within two days with written and telephonic intimation to specified officers, forbids forwarding to disbanded circles/LTUs or retaining new STU registrations, and mandates verification where Aadhaar authentication details mismatch or where prior registrations on the same PAN were cancelled for fraud. It imposes monthly proforma reporting, six month transaction monitoring of new registrants, field verification after deemed approvals, and supervisory review with disciplinary consequences for non compliance.
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