Verification of Principal Place of Business of Taxpayers in cases where GST Registration Welcome Letters sent on the given Address are returned undelivered.

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....e Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), (herein after referred as the "GST Act" or "GST Law" or "Act") for the purpose of uniformity in the implementation of the Act, I, the undersigned, Commissioner of State Tax, Goa do hereby direct that the following guidelines/procedure shall be followed to timely detect the cases of fake GST registrations obtained by practicing fraud or by concealing information or providing misleading information. 1) Whenever a Goods and Services Taxpayer Identification Number (GSTIN) is granted to a newly registered taxable person, the common portal generates a welcome letter and this welcome letter is dispatched by registered speed post on the Principal Place of Business (PPoB) as given ....

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....e registered shall apply for registration in the prescribed manner and furnish true and correct particulars. Further, Rule 8 of the Central Goods and Services Tax Rules, 2017 and the Goa Goods and Services Tax Rules, 2017 (herein after referred as the "GST Rules" or "Rules") requires submission of the application for registration in FORM GST REG-01, containing details of the Principal Place of Business along with supporting documentary evidence. Furnishing of an incorrect, incomplete, or non- existent address at the time of registration constitutes contravention of the provisions of the Act and the Rules made thereunder. 5) In view of the above, it is hereby directed that the Centralized Registration Cell located at Head Office sha....

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....as existing and operating from PPoB while obtaining GST registration and has subsequently moved away or the taxpayer never had any access to PPoB and right from the date of filing registration application the taxpayer was not having actual presence at PPoB or control/possession of PPoB. In such cases the statement of other persons who are actual found in control of that premises may be recorded to establish that taxpayer never had any access to the premises declared as PPoB; 9) In cases where taxpayer is found actually existing at loco but postal authorities returned the envelope due to some discrepancies in address, the statement of authorized representative/person incharge found at PPoB shall be recorded and the taxpayer who is o....