GST registration new rule: CBIC says that if the applications are not risky, incomplete, there are no deficiencies in them, then they should be approved within 7 working days of submissions. While processing the registration application, the officers should not raise questions by asking for the original physical copy of the mentioned documents.
GST registration new rule: Companies can now obtain GST registration within 7 days. On the other hand, applications for risky businesses will be processed within 30 days after physical verification of the premises. This has been said by the Central Board of Indirect Taxes and Customs (CBIC). It has been found that some field officers are asking for inappropriate documents by raising various questions. In view of this, CBIC has also given an indicative list of documents. These can be sought online by the officers from the companies.
CBIC’s revised instructions for GST registration state that while processing the registration application, the officers should not raise questions by asking for the original physical copy of the mentioned documents. CBIC said that it has received complaints about the difficulties in obtaining GST registration. Most of these complaints are related to the nature of clarifications being sought by the officials and the demand for such additional documents, which have not been prescribed by CBIC.
CBIC has told which documents
According to the revised instructions, the applicant has to upload any one of the following documents regarding the Principal Place of Business (PPOB):
- Latest receipt of property tax
- Copy of municipal account
- Copy of electricity bill of the owner
- Any other government document such as water bill, which clearly proves the ownership of the premises
In cases where the premises are rented, the applicant has to upload a valid rent/lease agreement along with any one of the documents related to PPOB. Regarding the documents related to ‘formation of business’, CBIC said that in cases where the applicant is one of the partners, the partnership deed is required to be uploaded by the applicant to prove the formation of the business.
CBIC also said that no additional documents like Udyam Certificate, MSME Certificate, Shop Establishment Certificate, Trade License should be sought from the applicant. CBIC says that the officers handling the registration applications should not ask any questions which are not related to the documents or information submitted by the applicant.
What are the instructions to field officers
CBIC has also asked the field officers to carefully check the completeness of the registration application. It has also said that the authenticity of the documents submitted as address proof should be cross verified from publicly available sources, such as land registry, websites of concerned authorities like electricity distribution companies, municipalities and local bodies etc. If the applications are not risky, not incomplete, there are no deficiencies in them, then they should be approved within 7 working days of submissions.
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