Registration verification requires timely scrutiny, mandatory business premises inspection, and app-based reporting to curb misuse and tax evasion. Registration applications received on the GST portal must be examined by the Assistant Commissioner within 3 working days, with acceptance or issuance of a show cause notice. For registrations issued after 01.11.2018, physical verification of the business premises is mandatory, to be conducted by the Commercial Tax Officer and reviewed by the approving Assistant Commissioner. Verification results, photographs, and records are to be uploaded on the common portal in Form GST REG-30 within the prescribed time. An Android-based application is prescribed for recording premises verification data, and strict compliance is required.
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.
Registration verification requires timely scrutiny, mandatory business premises inspection, and app-based reporting to curb misuse and tax evasion.
Registration applications received on the GST portal must be examined by the Assistant Commissioner within 3 working days, with acceptance or issuance of a show cause notice. For registrations issued after 01.11.2018, physical verification of the business premises is mandatory, to be conducted by the Commercial Tax Officer and reviewed by the approving Assistant Commissioner. Verification results, photographs, and records are to be uploaded on the common portal in Form GST REG-30 within the prescribed time. An Android-based application is prescribed for recording premises verification data, and strict compliance is required.
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