https://www.taxtmi.com/circulars?id=62465 Proper officers must scrutinise fresh registration applications against common-portal records for earlier or cancelled registrations on the same PAN, verify FORM GST REG-01 entries for concealed material information, and cross-check proprietor/partner/director details. If an earlier registration was cancelled for statutory non-compliance and the applicant has not sought revocation while disqualifying conditions persist, that omission constitutes a deficiency and may justify rejection of the new application where explanations are unsatisfactory. en-us Fri, 02 Aug 2019 00:00:00 +0530 Sat, 14 Sep 2019 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62465 Proper officers must scrutinise fresh registration applications against common-portal records for earlier or cancelled registrations on the same PAN, verify FORM GST REG-01 entries for concealed material information, and cross-check proprietor/partner/director details. If an earlier registration was cancelled for statutory non-compliance and the applicant has not sought revocation while disqualifying conditions persist, that omission constitutes a deficiency and may justify rejection of the new application where explanations are unsatisfactory. Circulars GST - States Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62465