Noting that some field officers are looking for several “unjustified documents” by raising “presumed consultations”, the CBIC gave an “indicative list” of the documents that officers can search online of the companies.
“While the request for processing registration, the consultation should not be raised by the officer who seeks an original physical copy of these documents,” said the revised instruction of the CBIC to grant the GST registration.
The Central Board of Indirect and Customs Taxes (CBIC) said it has received the difficulties facing a GST registration, mainly because of the nature of the nature of the clarifications that the officers seek and seek the benefit of the addition.
With respect to the documents with respect to the main business place (PPOB), the applicant must load any of the Lostperty tax receipt or a municipal copy of KHATA or a copy of the owner’s electricity bill, or any property of Clela-Governmental of the facilities.
In cases where the facilities are interested, the applicant must carry the valid rental/lease agreement together with any of the documents with PPOB.
Regarding the documents related to the ‘Constitution of Business’, the CBIC said that the applicant is one of the partners, an association for the test of the business constitution must be charged by the applicant.
He added that additional documents such as the UDHYAM certificate, the MSME certificate, the store establishment certificate, the commercial license, etc. should not be requested.
The CBIC said that some of the common consultations that are currently being raised by the field officials currently and that are causing difficulties for taxpayers include the residential address of the applicant/authorized managing director/authorized signatory is not in the same city or the state where registration has been sought; The activities mentioned in the registration application cannot be carried out from the facilities in particular, etc.
“Officers who handle registration requests should not request any presumed consultation that is not related to the documents or information submitted by the applicant,” said the CBIC.
The CBIC also asked the field officials to carefully examine and verify the completion of the application for registration, and cross the authenticity of the documents provided as evidence of the Aviaxable Public Sources, such as the websites of the concern authorities, the municipalities and the local organizations, etc., etc.
“When the applications have not marked the legs as risky in the common portal based on data analysis and risk parameters, and it is found that they are complete and without any deficiency, the officers must the application inside”, iting of the application of the application.
The registration will be granted within 30 days after the presentation of the application after the physical verification of the business place in case the applicant has suffered authentication of the AADHAAR number and marked as risk parameters depending on the data analysis; or does not submit to authentication or the number of Aadhaar; Or the officer considers that it is appropriate to carry out the physical verification of the business place.
The main partner of AMRG & Associates, Rajat Mohan, said that this instruction eliminates discretionary practices, reduces delays in the registry, eliminates avoidable rejections and guarantees a fair treatment of applicants, particularly for companies that operate from premises, startups and shared or rented owners.
“By explicitly rejecting the officers to demand documents beyond the prescribed list or propose presumed and irrelevant consultations, the instruction hangs administrative overreach.
The inclusion of clear deadlines for approval, a structured framework for physical verification and the acceptance of alternative documents such as consent letters and public service invoices are among the key reforms that will directly benefit taxpayers, “Mohan added.