05.09.2022: Rajasthan GST Department Circular: Registering Authority to ensure the genuineness of the taxpayer submitting application.

The Rajasthan Goods and Service Tax (GST) department has issued a Circular No. R1-/2022 dated 05.08.2022, regarding the verification of applications for grant of new GST registration.

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 availing ITC for the taxes paid on the inward supplies.

The Registering Authority has the responsibility to establish the genuineness of the taxpayers submitting applications for the grant of registration. The Registering Authority shall ensure that the application and enclosures are properly and completely filled up by the applicant and are in the prescribed manner. It should be kept in mind that strict timelines have been stipulated for completion of the registration process.

The Rule 25 of the RGST Rules, 2017 provides for physical verification of business premises in certain cases and includes such verification after grant of registration. 

In cases 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.

The complete Circular can be accessed at http://rajtax.gov.in/vatweb/download/gst/ARNR/7965.pdf

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