The Central Board of Indirect Taxes and Customs (CBIC) on June 14, 2023, issued a notification regarding the Guidelines for processing applications for registration
The following has been stated namely: -
• It states that In order to facilitate e targeted approach in the verification and processing of registration applications, the Directorate General of Analytics and Risk Management in coordination with GSTN is conducting risk rating of the applications for registration in the form of High, Medium and Low-risk rating for each application for registration based on data analytics and risk parameters, and making the same available to the CGST field formations in the form of Report Series 400 on DDM portal on regular basis.
• It states that The proper officer may also check whether the registrations have been obtained on the same PAN earlier, either within the same State or states in such cases, the status of the said PAN, as well as the compliance record of the said GSTINs, may also be checked from the portal.
• The proper officer shall give due consideration and special attention to the cases involving inter alia the following circumstances namely: -
(i) where any registration obtained on the PAN of the applicant has been canceled previously.
(ii) where any registration obtained on the PAN of the applicant is suspended at the time of verification of a new application of registration.
(iii) whether any application for registration on the PAN of the applicant has been rejected previously.
(iv) whether the place of business of the applicant appears to be risky based on local risk parameters.
(v) whether the proof of address of the place of business prima facie appears to be suspicious/ doubtful on the basis of scrutiny of the application and the documents.
• It states that Where the application is found to be deficient, either in terms of any information or any requisite document or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith or in respect of any other fact, he shall issue a notice to the applicant electronically in FORM GST REG-03 within the prescribed time limit.
• It states that it will be ensured by the proper officer that the application is either rejected or accepted or relevant query is raised within the prescribed time limit and no application for grant of registration is approved on the deemed basis for want of timely action on the part of tax officers. A strict view may be taken where any gross negligence is observed on the part of the concerned officers.
[Notification No. F. No. CBIC- 20006/15/2023-GST]
