TaxTMI 
TaxTMI 
Guidelines for processing of applications for registration-regarding.
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....ned Commissioner of State Tax, do hereby issue the following Instructions corresponding to Instruction No. 03/2023-GST issued by GST Policy Wing, Central Board Indirect Taxes & Customs regarding processing the applications for registration under the Act as under. 1. Instances have come to notice regarding unscrupulous elements obtaining fake/bogus registration under GST and defrauding the Government exchequer. Such fake/non-genuine registrations are being used to fraudulently pass on input tax credit to unscrupulous recipients by issuing invoices without any underlying supply of goods or services or both. This menace of fake registrations and issuance of bogus invoices for passing of fake ITC has become a serious problem, wherein fraudul....
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.... is further felt that verification of applications for registration by the proper officers is one of the most crucial steps in the direction of preventing the menace of fake or bogus registrations. While numerous initiatives have been/ /are being undertaken on the policy and systems level, it is pertinent to strengthen the process of scrutiny and verification of such applications for registration at the end of tax officers. 5. Accordingly, the following guidelines are issued for strengthening the process of verification of applications for registration at the end of tax officers in a uniform manner. 5.1 Immediately on receipt of the application for the registration in the Task List of the concerned officer in GST Back Office System, t....
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....applications, the Directorate General of Analytics and Risk Management (DGARM), in co-ordination with GSTN, is conducting risk rating of the applications for registration in form of High, Medium and Low risk rating for each application for registration (ARN), based on data analytics and risk parameters, and making the same available to the Officers in the GST Back Office System on regular bases. Accordingly, the proper officer shall check the said risk rating made available in respect of the concerned ARN and take the same into consideration while verifying and processing the said application. Special attention needs to be paid to the cases where "High" risk rating has been assigned to an ARN. 5.4 The proper officer shall also check as t....
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....case, the proper officer shall seek clarification or information or document(s) inter alia in the following cases: (i) where any document is incomplete or not legible, the proper officer shall seek complete or legible copy of the same. (ii) where the address of place of business does not match with the document uploaded by the applicant, or where such uploaded document does not appear to be a valid proof of the address of the said place of business, the proper officer shall seek additional documents to confirm the address details. (iii) where the address of place of business is incomplete or vague, the proper officer shall seek complete and unambiguous details of the address along with the corresponding documentar....
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.... in proviso to sub-rule (1) of Rule 9 of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as "Goa GST Rules"). 5.9 Where the applicant has either failed to undergo authentication of Aadhaar number or has not opted for authentication of Aadhaar number, the proper officer shall immediately initiate the process for physical verification of the place of business in accordance with provisions of Rule 9 of Goa GST Rules read with Rule 25 thereof. 5.10 In this regard, the concerned officer must also ensure that the physical verification report along with the other documents, including photographs, is uploaded on the system in FORM GST REG-30 sufficiently in advance of the prescribed time limit. 5.11 Further, even in cas....
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....application for grant of registration is approved on deemed basis for want of timely action on the part of tax officers. Strict view will be taken where any gross negligence is observed on part of the concerned officer(s). 7. Further, where ever the registration is granted on deemed approval basis or where registration is granted by the proper officer in cases covered under the parameters referred in para 5.4 as well in cases where "High" risk rating has been assigned to an application for registration (ARN) and where physical verification of the place of business was not conducted before grant of such registration, the CRU officer shall communicate the details of such cases to the concerned Ward Office immediately after registration and....