To facilitate more and more registration under GST, the Central Board of Indirect and Customs Taxes (CBIC) has established the schedule for the processing of the application, as well as to present the clarity on the documents.
“While, on the one hand, it is necessary to avoid the registration of fraudulent companies created to transmit the fiscal credit of supplies (ITC) without any underlying supply, on the other hand, it is necessary to ensure that genuine applicants seeking registration do not hook unduly,” the wild boars said in an instruction.
In addition, this will suppress the previous instruction, dated June 14, 2023 and will be in charge of the last developments and will provide clarity to the officers for the processing of the registration application.
Timeline
The instruction has established a timeline of 7 days for the approach of applications that have not marked the legs as risky in the common portal based on data analysis and risk parameters, and the same is complete and without deficiency. However, the deadline will be 30 days in case applications for any of the three categories of applicants. First, the applicant has suffered an authentication of the AADHAAR number and is marked as risky in the common portal based on data analysis and risk parameters.
Second, the applicant does not submit to the authentication of the AADHAR number, or does not opt for Aadhar’s authentication. Third, the officer considers appropriate to carry out the physical verification of the business place, with the approval of the officer who is not below the assistant commissioner range. The physical verification report together with the other documents, including photographs, must be submitted by the officers 5 days before the deadline of 30 days.
Documents
In the case of the own facilities, the applicant must load any of the documents: the last receipt of the property tax, the municipal copy of Khata, the copy of the owner’s electricity bill or any similar document, such as the Water Bill premises prescribed under the property of the facilities. In cases where premises are rented, the applicant must carry the valid rental/lease agreement together with the last property tax receipt or a municipal copy of Khata or an electricity bill to establish the identity of the landlord.
In the event that the property of the facilities, with spouse, relative, etc., a letter of consent in simple paper by the interested owner of the facilities along with a copy of the owner’s identity test and together with Lasto Latey or Coperty or Municipal Khata.
Unwanted consultations
According to the instruction, it has been observed that the leg is sought unjustified and varied documents when raising presumed consultations. Some of the common consultations raised are that residential address of the applicant/authorized managing director is not in the same city or state where the registration has sought bone; The HSN Code of Assets mentioned by the applicant in the registration application is prohibited or prohibited for sale in the State where the applicant wishes to carry out businesses; The type of activities mentioned in the registration application cannot be made from the premises 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 instruction.
Posted on April 18, 2025