Blog 2023-04-30

Rajesh Sareen & Associates

2023-05-15

SPECIAL DRIVE AGAINST FAKE GST REGISTRATION

Central board of Indirect taxes and customs (CBIC) will launch Special All-India Drive against fake GST registrations from the period 16th May 2023 to 15th July 2023

1. Every registered person shall be required to keep following documents at the principal place of the business to avoid any kind of litigation with GST department:

GST Certificate Copy

Aadhar Card

PAN Card

Latest Electricity Bill Copy or Rent Agreement

Bank Account Details or Cancel Cheque

Sample Copy of Purchase or Sales Invoices

Display of Registration Certificate/Name Board

2. All registered taxpayers are required to display their registration certificate at a prominent location at their principal place of business along with every additional place of business.

3. Displaying of Name Board at the front of business premises.

4. Registered person should make sure that apart from Principal place of business, all additional place of businesses are registered with GST from where taxable goods are stored, supplied, warehoused etc.

5. Keep KYC documents of Proprietor, one of the director or partner, as the case may be and authorized person ready for verification.

6. Keep the business address related documents (principal, additional as the case may be) ready for verification by GST officials including copy of latest electricity bill, house tax receipt, NOC from owner or Rent agreement)

7. Every registered person should make sure that if multiple businesses are registered on the same premise, the proper demarcation etc. is done to identify the area, stock etc.

8. Sales Invoices and Purchase Invoices properly filed for verification by the GST officials.

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