Standard Operating Procedure (SOP) for verification of taxpayers granted deemed registration

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....s granted deemed registration - regarding With effect from 21.08.2020, rule 9 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the CGST Rules) provide that in cases where Aadhaar authentication has either not been opted for by the applicant or where such authentication has failed, the proper officer has to mandatorily initiate physical verification of the premises, or in cases where the physical verification is difficult, certain additional documents may be called for by the proper officer (upon approval of an officer not below the rank of Joint Commissioner) for verification before deciding upon grant of registration. Further, the present provisions allow for deemed registration upon completion of 21 days of....

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....3B is not filed either for August or September, 2020 tax period; ii. The difference in tax amount, as reported in FORM GSTR-1 and FORM GSTR-3B is more than Rs. 1 lakh (R1>R3B) On receipt of the reply to the notice, the proper officer would complete the proceedings under rule 22 of the CGST Rules. 3.4 All the verifications must be completed in a time bound manner, within 3 weeks of these instructions. Zonal Chief commissioners already have the freedom to divert the staff from one formation to another within the Zone to complete the task. A weekly status report to be submitted to the Board in the format enclosed to this instruction. 4.1 The Standard Operating Procedure (SOP) to be followed by the proper officer for carrying ....

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....eeking the following documents and carrying out its scrutiny: a. ITRs of the company / LLP from the date of incorporation or for last three financial years, whichever is less. ITRs of proprietor, partners, Karta, etc. may be taken in other cases. b. The status of activity from the date of registration of all the bank account(s) linked to registration; the same may be taken through a letter / undertaking from the applicant. Phone number declared / linked to each of the bank accounts may also be obtained. c. Quantum of capital employed/proposed to be employed. d. Out of the amount mentioned at (c) above: (i) Own Funds: (ii) Loan Funds: (indicate the names, complete address, PAN and amount ....