https://www.taxtmi.com/circulars?id=61096 Proper officers must scrutinise fresh registration applications where a taxpayer has an existing or previously cancelled registration on the same PAN; continued non-compliance and failure to apply for revocation will be treated as a deficiency in the application and may justify rejection. Officers should compare portal records, review FORM GST REG-01 entries and personnel details, and require convincing justification or documentation addressing prior cancellations and ongoing statutory breaches before granting new registration. en-us Thu, 28 Mar 2019 00:00:00 +0530 Fri, 24 May 2019 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61096 Proper officers must scrutinise fresh registration applications where a taxpayer has an existing or previously cancelled registration on the same PAN; continued non-compliance and failure to apply for revocation will be treated as a deficiency in the application and may justify rejection. Officers should compare portal records, review FORM GST REG-01 entries and personnel details, and require convincing justification or documentation addressing prior cancellations and ongoing statutory breaches before granting new registration. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61096