GST registration verification: clarified permissible documentary proof and limits on additional document demands during processing. Clarifies procedural standards for processing GST registration applications, limiting additional documentary demands to the indicative list in FORM GST REG-01. For proof of Principal Place of Business, any one prescribed document (property tax receipt, municipal khata, electricity or water bill, or equivalent) suffices; rented premises require rent/lease agreement plus one ownership document of the lessor, with consent and identity proof acceptable in specific cases. Unwarranted presumptive queries are prohibited. Physical verification is required for risk-flagged or Aadhaar-unverified cases with GPS-tagged photographs, and officers must follow prescribed forms and timelines for notices, replies and final action.
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Provisions expressly mentioned in the judgment/order text.
GST registration verification: clarified permissible documentary proof and limits on additional document demands during processing.
Clarifies procedural standards for processing GST registration applications, limiting additional documentary demands to the indicative list in FORM GST REG-01. For proof of Principal Place of Business, any one prescribed document (property tax receipt, municipal khata, electricity or water bill, or equivalent) suffices; rented premises require rent/lease agreement plus one ownership document of the lessor, with consent and identity proof acceptable in specific cases. Unwarranted presumptive queries are prohibited. Physical verification is required for risk-flagged or Aadhaar-unverified cases with GPS-tagged photographs, and officers must follow prescribed forms and timelines for notices, replies and final action.
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