https://www.taxtmi.com/circulars?id=64615 Mandatory post-registration verification is required for taxpayers granted deemed registration where Aadhaar authentication was not opted for or has failed. Proper officers must conduct physical verification of the principal and additional business premises or, with senior approval, obtain documentary evidence; suspected cases may trigger FORM REG 17 and proceedings under rule 22. The SOP mandates on site checks (utilities, premises size, ownership, employee records, identity documents, bank KYC) and preliminary financial scrutiny (ITRs, bank account activity, capital structure, audited accounts, and loan proposals). en-us Fri, 11 Dec 2020 00:00:00 +0530 Sat, 19 Dec 2020 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64615 Mandatory post-registration verification is required for taxpayers granted deemed registration where Aadhaar authentication was not opted for or has failed. Proper officers must conduct physical verification of the principal and additional business premises or, with senior approval, obtain documentary evidence; suspected cases may trigger FORM REG 17 and proceedings under rule 22. The SOP mandates on site checks (utilities, premises size, ownership, employee records, identity documents, bank KYC) and preliminary financial scrutiny (ITRs, bank account activity, capital structure, audited accounts, and loan proposals). Circulars GST - States Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64615