https://www.taxtmi.com/circulars?id=60697 Proper officers must scrutinise fresh GST registration applications where an existing registration on the same PAN exists or prior registration was cancelled; failure to apply for revocation while disqualifying conditions under section 29(2)(b) and (c) persist is a deficiency under rule 9(2) and may justify rejection under rule 9(4). Officers should verify earlier registrations and applicant disclosures on the common portal and reject applications if explanations or documents are not satisfactory. en-us Thu, 28 Mar 2019 00:00:00 +0530 Thu, 02 May 2019 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60697 Proper officers must scrutinise fresh GST registration applications where an existing registration on the same PAN exists or prior registration was cancelled; failure to apply for revocation while disqualifying conditions under section 29(2)(b) and (c) persist is a deficiency under rule 9(2) and may justify rejection under rule 9(4). Officers should verify earlier registrations and applicant disclosures on the common portal and reject applications if explanations or documents are not satisfactory. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60697