https://www.taxtmi.com/circulars?id=71413 Proper officers must scrutinize GST registration applications and supporting documents for completeness, authenticity and consistency, with particular attention to business-address proof. Risk ratings, prior PAN-linked registrations, cancellations, suspensions, rejected applications and suspicious premises must inform verification. Deficiencies require electronic clarification, while failure or refusal to undergo Aadhaar authentication requires immediate physical verification. Applications must be accepted, rejected or queried within prescribed time limits to prevent deemed approval through officer inaction. High-risk and deemed-approved registrations may require post-registration physical verification and compliance monitoring. en-us Wed, 28 Jun 2023 00:00:00 +0530 Tue, 22 Sep 2026 12:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71413 Proper officers must scrutinize GST registration applications and supporting documents for completeness, authenticity and consistency, with particular attention to business-address proof. Risk ratings, prior PAN-linked registrations, cancellations, suspensions, rejected applications and suspicious premises must inform verification. Deficiencies require electronic clarification, while failure or refusal to undergo Aadhaar authentication requires immediate physical verification. Applications must be accepted, rejected or queried within prescribed time limits to prevent deemed approval through officer inaction. High-risk and deemed-approved registrations may require post-registration physical verification and compliance monitoring. Circulars GST - States Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71413