Following cases of registration using forged papers, the Central Board of Indirect Taxes and Customs (CBIC) has strengthened the requirements for enterprises to register under the Goods and Services Tax system.
The supreme indirect taxes body would render officials to effectively validate the documents submitted and to dismiss the applications in which the applicants would not be able to furnish all the needed documents.
CBIC in its six-page internal instruction issued questions to the Directorate General of Analytics and Risk Management (DGARM) to perform a risk rating of the applications for GST registration as ‘high’, ‘medium’, and ‘low’ based on verification of the submitted documents.
“Special attention needs to be paid to the cases where the high-risk rating has been assigned to an ARN (application for registration),” as per the instructions.
Officials are asked to get it verified physically if the Aadhar authentication has not been done yet. Additionally, the directive calls for extra care to be taken with applications where the applicant’s registration has already been cancelled or is being suspended which was done through their PAN. Officials are required to request supporting documentation if an application is incomplete, it stated.
“However, where the proper officer is not satisfied with the clarification, information or documents furnished, he may, for reasons to be recorded in writing, reject such application and inform the applicant electronically in form GST REG-05 within the prescribed time period.”
