GST – Registrations – Deemed approvals and other issues – Certain instructions – Issued

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.... in issuance of invoices without actual supply of goods or services. In nationwide special drive on fake registrations, it is observed that these TPs involved in receiving and passing on fake ITC and caused loss of revenue to the state. Negligence on the part of proper officer for registration and lack of supervision over them is breeding such fake registrations. On examination of registration details of such tax payers the following issues are identified: 1. In case of some Tax Payers, the registration applications are being transferred to other jurisdictions on last dayof prescribed time to get deemed approval, after office hours. The recipient officers are getting these application after the office hours on last day, therefore they are....

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....pplication is sent (Through Mail and also through phone) b. Jurisdictional head of the transferee i.e AC(ST) (Through Mail) c. Jurisdictional Head i.e. AC(ST) of the transferor (by circulating file) d. Division heads i.e. Joint Commissioner(ST) of the transferor and Transferee (Through Mail) 3. None of the applications should be forwarded to non-existing Jurisdictions i.e. erstwhile disbanded circles/LTUs. And also to existing STUs (Strategic Tax Payer Units). 4. The Sub State admin shall regularly verify whether any registrations are in the disbanded circles /LTUs and the same shall be transferred to other jurisdictions duly informing the jurisdiction officers through mail.The circle heads shall verify the details of all these case....

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....e. 10. The AC (ST) and proper officer for registration shall keep a watch on newly registered TPs by examining discrepancies in various aspects such as e-waybill generation, GSTR 2B Vs 3B, GSTR 1 Vs 3B and EWB Vs 3B, Turnovers and ITC claimed and passed on etc for at least (6) months from grant of registration and in case any TP is found be involved in fake transactions, shall take immediate action following due procedure. 11. If in any circumstances any registration got deemed approved, the proper officer should intimate the same to the circle AC(ST) along with reasons and do field visit after getting necessary permissions following the procedures prescribed in the Act and rules and submit a verification report to AC(ST) of circle. 12. ....