https://www.taxtmi.com/circulars?id=61645 Proper officers must compare FORM GST REG-01 details with prior registrations on the common portal to detect concealment. If a prior registration on the same PAN was cancelled under the conditions in clauses (b) and (c) of sub section (2) of section 29 and the applicant has not applied for revocation while those conditions persist, that failure is a "deficiency" under rule 9(2) and may justify rejection of the fresh registration under rule 9 read with rule 9(4). Absent convincing justification, the application may be rejected. en-us Wed, 03 Apr 2019 00:00:00 +0530 Fri, 28 Jun 2019 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61645 Proper officers must compare FORM GST REG-01 details with prior registrations on the common portal to detect concealment. If a prior registration on the same PAN was cancelled under the conditions in clauses (b) and (c) of sub section (2) of section 29 and the applicant has not applied for revocation while those conditions persist, that failure is a "deficiency" under rule 9(2) and may justify rejection of the fresh registration under rule 9 read with rule 9(4). Absent convincing justification, the application may be rejected. Circulars GST Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61645