Authorise the Dy. Commissioner of State Tax (GST), to provide approval for conducting physical verification of place of business before granting registration. - CCT/26-4/2023-24/3627 - Goa SGST
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Authorization for physical verification of business premises may be approved by Deputy Commissioner before GST registration is granted. The Commissioner delegates to the Deputy Commissioner of State Tax (GST) the authority to approve physical verification of a place of business before granting registration, exercising powers under Rule 9(1)(b) of the Goa GST Rules read with Section 25 of the Goa GST Act; the order formalises that the Deputy Commissioner may authorise on site verification as a precondition to issuance of registration.
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.
Authorization for physical verification of business premises may be approved by Deputy Commissioner before GST registration is granted.
The Commissioner delegates to the Deputy Commissioner of State Tax (GST) the authority to approve physical verification of a place of business before granting registration, exercising powers under Rule 9(1)(b) of the Goa GST Rules read with Section 25 of the Goa GST Act; the order formalises that the Deputy Commissioner may authorise on site verification as a precondition to issuance of registration.
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