- Instructions have been issued by the State Tax DeTaxguruartment of Odisha to prevent fake GST registrations and weed out existing fake registered taxpayers. The instructions relate to the process of registration, cancellation of registration, and revocation of cancellation of registration of fake taxpayers under GST.
- Rule 9 and Rule 25 of CGST Rules, 2017 are presented for the readers’ benefit, which relate to deemed approval of registration and physical verification of business premises in certain cases, respectively.
- The application for new registration shall be forwarded to the proper officer, who shall examine the application and the attached documents. If they are found to be in order, the grant of registration shall be approved by the proper officer within seven working days from the date of application submission. If a person fails to undergo authentication of Aadhaar number or if physical verification of places of business is deemed necessary, the registration shall be granted within thirty days of submission of application, after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25 and verification of such documents as the proper officer may deem fit.
- Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of seven working days from the date of submission of the application. If no action is taken by the proper officer within a specified time period, the application may be rejected.
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