TaxTMI 
TaxTMI 
Verification of applications for grant of new registration
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....tate Tax / Joint Commissioners of State Tax / Deputy Commissioners of State Tax/ Assistant Commissioners of State Tax / State Tax Officers , Punjab Subject: Verification of applications for grant of new registration - Reg. 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 Punjab Goods and Services ....
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.... 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 mention that as per the provisions contained in proviso to sub-section (2) of section 25 of the PGST Act, a person may take separate....
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....ich 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 due caution while processing the application for registration submitted by the taxpayers, where the tax payer is seeking another regis....
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.... 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 portal to both the applicant and the proper officer. Further, if required, information submitted by applicant in S. No. 21 of FORM GST REG-0....