Penalise officers demanding unnecessary documents for GST registration: CBIC
New Delhi: The Centre’s indirect tax administration has asked top field officers to make sure that GST registration process remains smooth and efforts to check fake registrations do not lead to burdensome compliance requirements for businesses.
A fresh set of instructions has been issued to address difficulties faced by applicants during the goods and services tax registration process, mainly on account of queries from officers seeking additional documents, the Central Board of Indirect Taxes and Customs (CBIC) said in a statement on Friday. These instructions will reduce the compliance burden on taxpayers and facilitate transparency, the CBIC said.
The instructions issued on Thursday mandate that officers have to strictly adhere to the prescribed list of documents provided in the registration application form. The documents to be uploaded in specific circumstances have been listed in the instructions, the CBIC said
“Officers have been directed not to issue notices based on presumptive grounds, minor discrepancies, or for additional documents that are not essential for processing applications,” said the tax authority’s statement. “Officers have been also directed to seek approval of the concerned Deputy/Assistant Commissioner in cases where documents apart from the listed documents is required to be sought.”
The CBIC also asked its senior field officers to closely monitor the processing of applications, physical verifications and the nature of queries raised. Officers have also been advised to issue suitable trade notices, wherever required.
“It has also been advised that strict action should be taken against officers deviating from these instructions,” the CBIC said. “This will further facilitate the process of getting GST registration, ease compliance burden, and promote the ease of doing business."
