Registering Authority Responsible For Establishing Genuineness Of Taxpayers : Rajasthan GST Dept circular

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.

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 provisions allow for grant of registration within 30 days of the submission of an application after physical verification of the place of business in the manner provided under Rule 25 and verification of such documents as the proper officer may deem fit.

On the completion of verification, if the proper officer has reasons to believe that the registration is liable for cancellation, he shall initiate the proceedings under Rule 22 of the RGST Rules, 2017.

The authority has to verify the Constitution of Business and check whether the checkbox selected is appropriate.

The authority has to further verify the eligibility for composition and ensure that there is no tax collection in the invoice.

The authority has to verify building numbers, addresses, e-mail addresses, mobile numbers, etc. and ensure they are the latest. It should be of the taxable person and not of others, and it should consider the nature of the business activities carried out in the premises.

The authority has to verify the bank account details furnished and obtain proof of it; verify whether the description of goods matches or not; and verify whether the description of services matches or not.

"The physical enquiry should be conducted to ascertain the veracity of the information furnished in the application and also in the accompanying documents, and it shall be sufficiently exhaustive to arrive at the conclusion that the applicant is genuine in all respects," the circular read.

GST Circular No. R1-/2022

Dated: 05.08.2022

Click Here To Read/Download Circular