The Central Board of Indirect Taxes & Customs, GST Policy Wing has issued guideline Instruction No. 03/2023- GST dated 14th June, 2023 for processing applications for registration under GST.
It is issued for strengthening the process of verification of applications for registration by tax officers. The aim is to prevent fake or bogus registration . The guidelines instruct officers to scrutinize and verify the detail filled by the applicant in the application for registration and the application for registration and the documents uploaded along with the application.
The officers are to ensure that the documents are legible, complete, and relevant. Officers are also to check the authenticity of the applicant and the completeness and correctness of the address of the principal and additional places of business. Special attention is to be paid to cases where a “High”risk rating has been assigned to an application for registration.
The guidelines also cover the process for physical verification of the place of business and the steps to be taken if the registered person is found to be non-existent or fictitious.
