https://www.taxtmi.com/circulars?id=60800 Proper officers must exercise caution when processing fresh registration applications filed on the same PAN where an earlier registration exists or was cancelled; failure to apply for revocation while disqualifying conditions continue shall be treated as a deficiency. Officers should scrutinise FORM GST REG 01 entries, compare applicant details with cancelled registrations via the common portal, and, if unsatisfied with explanations or documents, consider rejection of the fresh registration on the ground of deficiency. en-us Wed, 27 Mar 2019 00:00:00 +0530 Mon, 06 May 2019 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60800 Proper officers must exercise caution when processing fresh registration applications filed on the same PAN where an earlier registration exists or was cancelled; failure to apply for revocation while disqualifying conditions continue shall be treated as a deficiency. Officers should scrutinise FORM GST REG 01 entries, compare applicant details with cancelled registrations via the common portal, and, if unsatisfied with explanations or documents, consider rejection of the fresh registration on the ground of deficiency. Circulars GST - States Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60800