CBIC Issues New Guidelines for Processing of Applications for GST Registration

Instruction No. 03/2023-GST dated June 14th, 2023

The menace of fake registrations and issuance of bogus invoices for passing of fake ITC has become a serious problem and various modus operandi of obtaining such fake registrations have been detected by Central and State Tax administrations. To address this problem of fake registration and fake input tax credit, Instruction No.01/2023-GST dated 04.05.2023 has been issued for concerted and coordinated action on a mission mode.

Now, the CBIC has issued guidelines for strengthening the process of verification of applications for registration at the end of tax officers in a uniform manner. Immediately on the receipt of the application for the registration in the Task List of the concerned officer on ACES-GST application, the officer shall initiate the process of scrutiny and verification of the details filled by the applicant in the application for registration.

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