Verification of Applications for Grant of New Registration
<p><span>The Government of India has issued clarifications on the process of granting new GST registrations to ensure compliance with the CGST Act and Rules. The key highlights from Circular No. 95/14/2019-GST are as follows:</span></p><ol start="1"><li><span><strong>Cancellation of Existing Registrations</strong>:</span><ul><li><span>A significant number of registrations have been canceled due to non-compliance with GST provisions. Individuals continuing business without applying for revocation of cancellation are seeking new registrations instead.</span></li></ul></li><li><span><strong>Uniform Implementation Across Field Formations</strong>:</span><ul><li><span>The Board has provided instructions to ensure uniform implementation of the law across all field formations. Proper officers are advised to exercise caution while processing new registration applications where the applicant has existing or canceled registrations within the same State.</span></li></ul></li><li><span><strong>Identification of Deficient Applications</strong>:</span><ul><li><span>Applications with concealed information related to earlier registrations or statutory violations will be identified as deficient. Proper officers are instructed to verify the applicant's history and compare details with the new application.</span></li></ul></li><li><span><strong>Verification Process</strong>:</span><ul><li><span>Proper officers must verify the grounds for cancellation of previous registrations and assess if the applicant has applied for revocation. If not, the new registration application may be rejected based on continuing statutory violations.</span></li></ul></li><li><span><strong>Public Awareness</strong>:</span><ul><li><span>Trade notices will be issued to publicize the contents of the instructions to ensure wider awareness and compliance.</span> <a href="https://cms.plasament.com/storage/circular-cgst-95.pdf">circular-cgst-95</a><br> </li></ul></li></ol>