TaxTMI 
TaxTMI 
Verification of applications for grant of new registration.
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....ns for grant of new registration. Recently, a large number of registrations have been cancelled by the proper officer under the provisions of sub-section (2) of section 29 of the Goa Goods and Services Act, 2017 (hereinafter referred to as 'Goa GST Act') read with rule 21 of the Goa Goods and Services Rules, 2017 (hereinafter referred to as 'Goa GST Rules') on account of non-compliance of the sai....
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.... may be using the route of applying for fresh registration. It is pertinent to mention that as per the provisions contained in proviso to sub-section (2) of section 25 of the Goa GST 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 Commissioner, in exercise ....
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....n the same PAN. 4. It is hereby instructed 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....
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.... status of other registrations granted 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 analys....