https://www.taxtmi.com/circulars?id=61221 Proper officers must scrutinise fresh GST registration applications where an earlier registration on the same PAN was cancelled for noncompliance under section 29(2)(b) and (c); failure to apply for revocation and continuance of disqualifying conditions is a deficiency under rule 9 permitting rejection. Officers must compare present application fields in FORM GST REG 01 with portal records of earlier registrations, verify details of proprietors/partners/directors against cancelled registrations to detect suppression, and require satisfactory justification before admitting a new registration. en-us Thu, 28 Mar 2019 00:00:00 +0530 Thu, 30 May 2019 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61221 Proper officers must scrutinise fresh GST registration applications where an earlier registration on the same PAN was cancelled for noncompliance under section 29(2)(b) and (c); failure to apply for revocation and continuance of disqualifying conditions is a deficiency under rule 9 permitting rejection. Officers must compare present application fields in FORM GST REG 01 with portal records of earlier registrations, verify details of proprietors/partners/directors against cancelled registrations to detect suppression, and require satisfactory justification before admitting a new registration. Circulars GST - States Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61221