Most Important Advisory Related to GST Registration Issued by @cbic_india
An indicative list of documents has been prescribed in FORM GST REG-01,for submission along with the registration application. The officer handling registration applications should go through the documents list referred to above and should strictly adhere to the following instructions in respect of processing of registration application
List of Some Instructions
- Documents in respect of Principal Place of Business (PPOB)
For Owned Premises While processing registration application, query should not be raised by the officer seeking original physical copy of documents attached in FORM GST REG-01
For Rented Premises
In case where Rent/Lease Agreement is registered, agreement alongwith any one of the documents mentioned in the list in Advisory should suffice and no identity proof of the lessor should be sought.
For Consent Based Premises
Consent letter in plain paper by the concerned owner of the premises alongwith a copy of the identity proof of the person granting consent alongwith any one of the documents as mentioned in list of documents appended to FORM GST REG-01 in support of ownership of the premises of the consenter should suffice.
- Issues in respect of Constitution of Business
Where the applicant is one of the partners, Partnership Deed for the proof of constitution of business is required to be uploaded by the applicant. No additional document like Udhyam certificate, MSME certificate, shop establishment certificate, trade license etc. should be sought from the applicant.
If any document apart from the listed documents is required to be sought, the officer shall seek the same only after the approval of the concerned Deputy/Assistant Commissioner.
It must be ensured that no application for grant of registration is approved on deemed basis for want of timely action on the part of tax officers.
The officer shall also ensure that no documents in addition to those as mentioned above and no clarification/information/documents on the basis of presumptive grounds shall be sought from the applicant.
Further, the officer shall also ensure that queries are not raised for minor deficiencies which are not relevant for establishing Proof of Place of Business or Constitution of Business etc.
PDF Link https://drive.google.com/file/d/1c96inExeqPhZJ0ZJ7AqnHEYd1RMFloPf/view?usp=drivesdk