Key changes notified
Process
for obtaining GST registration
The application shall deem to be
complete after the process laid down below has been followed:
- Every application
shall be followed by biometric-based Aadhaar authentication and taking
photograph, if opted for authentication of
Aadhaar number.
- Taking biometric information, photograph and verification of
such other KYC documents, if opted not to get Aadhaar authentication done.
- Verification
of the original copy of the documents uploaded with the application in
Form GST REG-01 at one of the facilitation
centres.
- The registration shall be
granted within 30
days of submission of application, after physical verification of the
place of business in the presence of the said person.
- If the person fails to undergo
authentication of Aadhaar number or does not opt for authentication of
Aadhaar number, a notice in Form GST REG-03 may be issued not later than 30 days from the date of
submission of the application to carry out physical verification of the places of business.
- The application for grant of
registration shall be deemed to have been approved if no action is taken:
- within a period of seven
working days from the date of submission of the application; or
- within a period of 30 days from the date of
submission of the application,
in cases where Aadhaar authentication fails; or
- within a period of seven
working days from the date of the receipt of the required clarification,
information or documents.
Cancellation of GST registration in certain cases
The GST registration can
be cancelled, if:
- the registered person avails input tax credit (ITC) in violation of the relevant
provisions under the GST
law; or
- furnishes
the details of outward supplies in Form GSTR-1 for one or more tax periods, which is in excess of the
outward supplies declared by him in Form GSTR-3B for the said tax periods;
or
- violates
the restrictions on use of amount in electronic credit ledger (as per
provisions of new Rule 86B).
Suspension of GST registration
- Registration
shall be suspended where a comparison of the returns furnished by a
registered person,
with the details of outward and inward supplies furnished, show significant differences
or anomalies indicating contravention of the provisions of the GST law
- The said person shall be
intimated in Form GST REG-31, electronically
on the common portal or by sending an email
communication,
highlighting the said differences and anomalies. Further, the said person
shall be required to explain within a period of 30 days, as to why his
registration should not
be cancelled.
- A registered person, whose
registration has been suspended shall not be granted any refund during the
period of suspension of his registration.
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