CBIC vide captioned instruction has eased the process of GST registration by outlining the specific details/documents which can be sought by officer for processing the application. By following the standard approach delineated vide this instruction, the timeline for processing of application would get reduced.
We have listed down few issues which were faced during registration process and the solution to the same which has been bought through the captioned instruction.
- What other documents can be given as additional proof for principal place of business apart from electricity bill/municipal Khata copy
Water bill or any other document prescribed under the State or the local laws which clearly establish the ownership of the premises can be submitted
- Whether registered rent/lease agreement is to be compulsory submitted as a proof for principal place of business
In case rent/lease agreement is not registered, along with additional proof in form of electricity/water bill, municipal khata copy or any other document prescribed under the State or the local laws, a copy of identity proof of the lessor shall be sufficient
- What proof can be submitted for a rented/leased principal place of business wherein the rent/lease agreement is not available
An affidavit executed on non-judicial stamp paper of minimum value in the presence of First-Class Judicial Magistrate or Executive Magistrate or Notary Public. along with any document in support of possession of the premises of the applicant such as electricity or water bill etc.
- Which are the documents to be submitted in case where principal place of business is a co-working/shared office space?
A consent letter on plain paper from the consenter alongwith his identity proof and any of the said documents in support of ownership of the premises of the consenter such as electricity/water bill, municipal khata copy or any other document prescribed under the State or the local laws
- Which are the documents to be submitted in respect of constitution of business?
In case of partnership firm, partnership deed and in case of Society, Trust, Club, Government Department, Association of Persons or Body of Individuals, Local Authority, Statutory Body and Others etc., Registration Certificate/Proof of Constitution. No other documents such as Udhyam certificate, MSME certificate, shop establishment certificate, trade license etc. can be sought
- Whether queries related to residential address of the applicant/Managing Director/Authorized Signatory or on kind of activities mentioned in the registration application cannot be conducted from the particular premises etc.
It is clarified that such type of presumptive queries which are not related to documents or information submitted by applicant should not be asked.
- In which all cases which physical verification is mandatory
- The applicant has undergone authentication of Aadhaar number and is flagged as risky on the common portal based on the data analysis and risk parameters, or
- The applicant fails to undergo authentication of Aadhar number, or does not opt for Aadhar authentication, or
- The officer deems it fit to carry out physical verification of place of business, with the approval of the officer not below the rank of Assistant Commissioner
The physical verification report is to be uploaded in Form GST REG-30 along with other documents, including photographs.
Disclaimer: This article provides general information existing at the time of preparation and we take no responsibility to update it with the subsequent changes in the law. The article is intended as a news update and Affluence Advisory neither assumes nor accepts any responsibility for any loss arising to any person acting or refraining from acting as a result of any material contained in this article. It is recommended that professional advice be taken based on specific facts and circumstances. This article does not substitute the need to refer to the original pronouncement.
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