TaxTMI 
TaxTMI 
TaxTMI 
Verification of applications for grant of new registration
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....een cancelled by the proper officer under the provisions of sub-section (2) of section 29 of the Gujarat Goods and Services Act, 2017 (hereinafter referred to as 'GGST Act') read with rule 21 of the Gujarat Goods and Services Rules, 2017 (hereinafter referred to as 'GGST Rules') on account of non-compliance of the said statutory provisions. In this regard, instances have come to no....
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....nent to mention that as per the provisions contained in proviso to sub-section (2) of section 25 of the GGST Act, a person may take separate registration on same PAN in the same State. 2. In order to ensure uniformity in the implementation of the provisions of law across the field formations, the Chief Commissioner of State Tax, in exercise of its powers conferred by section 168 (1) of the GGST A....
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....ed that the proper officer may exercise due caution while processing the application for registration submitted by the taxpayers, where the tax payer is seeking another registration within the State although he has an existing registration within the said State or his earlier registration has been cancelled. It is clarified that not applying for revocation of cancellation of registration along wit....
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.... on the same PAN is displayed on the common portal to both the applicant and the proper officer. Further, if required, information submitted by applicant in S. No. 21 of FORM GST REG-01 regarding details of proprietor, all partner/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc. may be analysed vis-å-vis any cancelled regis....