The apex indirect taxes body has also directed officials to properly verify documents submitted and to reject applications where applicants fail to provide all the required documents. In a detailed six-page internal instruction issued on Wednesday evening, CBIC has asked the Directorate General of Analytics and Risk Management (DGARM) to conduct a risk rating of the applications for GST registration as ‘high’, ‘medium’ and ‘low’ based on verification of documents submitted.
“Special attention needs to be paid to the cases where high risk rating has been assigned to an ARN (application for registration),” the instructions tion said.
In cases where Aadhar authentication is not done, it asked officials to go for physical verifications. The instruction also calls for special attention to applications where registration obtained on the PAN of the applicant has been cancelled previously or is suspended at the time of verification of a new application. In case an application is incomplete, officials must ask for supporting documents, it said.
“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 REG05 within the prescribed time period.”
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