Registration

[Sudhir Kumar]

One rice mill owner has obtained registration of the office premises from where they just billing but has not added the rice mill premises as principal place of business in his registration application. Now he argue that he has already mentioned both the address on his letter pad and they need not to add the address of rice mill as principal place of business. However the tax officer during verification found that no rice mill exist at the registered address hence cancelled the registration. What should the tax payer do.

[Ganeshan Kalyani]

Tax payer has to prove the existence of rice mill premises to the GST Officer.

[DR.MARIAPPAN GOVINDARAJAN]

The cancellation order is correct since the tax payer has not complied with the provisions of the Act.

[KASTURI SETHI]

I agree with the views of both experts. This is a serious lapse on the part of the tax payer. It can pave the way for evasion.

[Shilpi Jain]

Apply for revocation of cancellation of registration and rectify the registration details to add the principal place of business.

The taxpayer should be allowed to do business and pay its taxes.

AI Summary

Principal place of business requirement: omission can trigger registration cancellation; taxpayer should prove premises and seek revocation. Failure to list the operative manufacturing premises as the principal place of business in a GST registration application led to cancellation after verification found no rice mill at the declared address. The taxpayer must establish the existence of the rice mill by producing evidence, rectify registration details to add the principal place of business, and, if cancelled, apply for revocation of cancellation to restore registration.