Verification of applications for grant of new registration.

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....----------------------------------------------------------------------------------------- Office of the Chief Commissioner of State Tax, Edupugallu, Vijayawada. Circular No.18/2019/GST CCTs Ref.in CCW/GST/74/2015  Dt. 28.03.2019 Subject: Verification of applications for grant of new registration - Reg. Recently, a large number of registrations have been cancelled by th....

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....turns and not paid tax for the tax periods covered under the old/cancelled registration. Further, such persons would be required to pay all liabilities due from them for the relevant period in case they apply for revocation of cancellation of registration. Hence, to avoid payment of the tax liabilities, such persons may be using the route of applying for fresh registration. It is pertinent to ment....

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.... concealed in the application for registration in FORM GST REG-01 are S. No. 7 "Date of Commencement of Business", S. No. 8 "Date on which liability to register arises", S. No. 14 "Reason to obtain registration" etc. Such persons may also not furnish the details of earlier registrations, if any, obtained under GST on the same PAN. 4. It is hereby instructed that the proper officer may exercise ....

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....nt status of the statutory violations for which the earlier registration(s) were cancelled. The data may be verified on common portal by fetching the details of registration taken on the PAN mentioned in the new application vis-a-vis cancellation of registration obtained on same PAN. The information regarding the status of other registrations granted on the same PAN is displayed on the common port....