TNGST Act, 2017- Identification and prevention of bill traders in the newly applied cases — certain instructions-issued

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....Thiru K. PHANIN DRA REDDY I.A.S, ADDITIONAL CHIEF SECRETARY/ COMMISSIONER OF STATE TAX Circular No: 10/2022 (PP2/GST-15/20/2022) Date: 07.06.2022 Sub: TNGST Act, 2017- Identification and prevention of bill traders in the newly applied cases - certain instructions-issued Ref: Commissioner of State Tax, Tamil Nadu Notification. No 6/2022, dated 07.06.2022. Under the Goods and Se....

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.... 9(1) and 9(2) of the Tamil Nadu Goods and Services Tax Rules states that "provided that where the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business, the registration shall be granted within thirty days of submission of application, after physical verific....

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....gthen the scrutiny of the new registration applications in a robust manner to identify the bill traders at the entry level itself. 4. Hence it is instructed that any application for new registration filed has to undergo the process of matching with the database as to whether any of the following six parameters pertaining to cancelled registration found to have been matched with details provided....