01.04.2023: State Taxes Department issues instructions for new registration under GST

 J&K State Taxes Department Friday issued circular instructions for disposal of tasks for new registration under Goods and Services Tax (GST).

The circular in this connection was issued by the Commissioner State Taxes J&K Dr Rashmi Singh, after the Commissionerate noted that some “Proper officers were insisting on personal appearance or seeking extraneous information from the applicants seeking fresh registration under GST.”

“The matter has been examined and for the purpose of avoiding unnecessary delays, these (instructions) should be used for reference,” Dr Singh has directed.

While referring to the JKGST rules, 2017, Dr Singh directed in order to maintain the uniformity in the process of registration, the jurisdictional Registering authorities would ensure that no such “documents are asked from the applicants which do not bear any relation with the business activity declared by the applicant.” Besides other instructions, she has also instructed to follow timelines as provided in the GST Rules.  

“It shall be ensured that if the application filed by the applicant is complete in all respects the registration shall ideally be granted within the same day of filing of application,” Dr Singh has directed.

Earlier, she has specified in the circular that the registration of any business entity under the GST law implies obtaining a unique GSTIN from the concerned tax authorities for the purpose of collecting tax on behalf of the government and to avail ITC for the taxes paid on the inward supplies.

Regarding need for physical verification, rule 25 of the JKGST Rules, 2017 provide for physical verification of business premises in certain cases and include such verification after grant of registration. Rule 9 of the JKGST Rules, 2017 provide that in case, where Aadhar authentication has either not been opted for by the applicant or where such authentication has failed, the proper officer may carry out physical verification of places of business, it has been mentioned.

Dr Singh has, however, maintained that the circular has been issued with the intent to maintain uniformity in the process of registration and as such “cannot be made use of, for legal interpretation of the provisions of law.” 

Source: Greater Kashmir

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