https://www.taxtmi.com/circulars?id=60565 Proper officers must scrutinise fresh GST registration applications against earlier registrations on the same PAN via the common portal. If an earlier registration was cancelled for non compliance under clauses (b) and (c) of sub section (2) of section 29 and the applicant has not applied for revocation while the disqualifying conditions persist, that omission is a material deficiency in FORM GST REG-01 and may warrant rejection of the new application under rule 9. en-us Thu, 28 Mar 2019 00:00:00 +0530 Sat, 20 Apr 2019 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60565 Proper officers must scrutinise fresh GST registration applications against earlier registrations on the same PAN via the common portal. If an earlier registration was cancelled for non compliance under clauses (b) and (c) of sub section (2) of section 29 and the applicant has not applied for revocation while the disqualifying conditions persist, that omission is a material deficiency in FORM GST REG-01 and may warrant rejection of the new application under rule 9. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60565