Goods and Services Tax - Notification issued by Commissioner of State Tax, under T.N.G.S.T Act 2017 & T.N.G.S.T Rules 2017 - 6/2022-TNGST - Tamil Nadu SGST
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Pre-verification of business premises required before GST registration when Aadhaar-authenticated details match cancelled registrations. Notification delegates jurisdictional Proper Officers - Assistant Commissioner, State Tax Officer, Deputy State Tax Officer - to undertake pre-verification of place of business before granting new GST registration where Aadhaar authentication is used and any one of these parameters matches cancelled registration data: place of business, PAN, mobile number, e-mail ID, authorised signatory, or bank account number; effective immediately.
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.
Pre-verification of business premises required before GST registration when Aadhaar-authenticated details match cancelled registrations.
Notification delegates jurisdictional Proper Officers - Assistant Commissioner, State Tax Officer, Deputy State Tax Officer - to undertake pre-verification of place of business before granting new GST registration where Aadhaar authentication is used and any one of these parameters matches cancelled registration data: place of business, PAN, mobile number, e-mail ID, authorised signatory, or bank account number; effective immediately.
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