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

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....RETARY/ 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 Service Tax Acts, registration process has been simplified as a part ....

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....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 verification of the place of business in the presence of the said person, in....

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....ner 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 in the application for new registration, to invariably undertake pre-ver....