Chartered Accountants Association, Surat has made a representation to CBIC Chairman and brought to his attention  Questionnaire of Absurdness issued by Department,  Bottlenecks in the present GST Registration Scheme and  Instances of absurd queries raised during GST Registrations by SGST Officials.

Text of their representation is as follows:-

Chartered Accountants Association, Surat

Ref: CAAS/Representations/2021-22/06

Date: 26-08-2021

To,
The Chairman,
Central Board of Indirect Taxes & Custom,
The Ministry of Finance,
New Delhi – 110001

Sub: GST Circulars Incongruous with Ease of Doing Business

Respected Sir,

With reference to the above captioned subject, we at Chartered Accountants Association Surat (CAAS) representing Chartered Accountants, Tax Practitioners, their staff members and businesses (hereinafter referred to as “Stakeholders”) would like to draw your attention towards the incongruous circulars pertaining to GST registration, which are presently choking the economic growth of India. Do have a patience reading to know how.

Our Representation:

With the amendment of Rule 9 and 25 of CGST Rules 2017 w.e.f. 21st August 2020, India ushered to a post-COVID growth era marked by expedited GST Registrations granted through Aadhar Authentication. Stakeholders were happy with the ease of doing business, however their happiness was short-lived. While many upcoming start-ups and businesses intended to get under the GST Tax Net and honestly comply with the GST Law, the crippling approach of the GST Officials stemming out from various stiff circulars and orders, land these honest entrepreneurs in a retreated position. Once such bottleneck document is Instruction No.4/3/2020 dt.27th November 2020 laying the SOP for verification of new GST Registrants, with a primary aim of reducing fake invoicing. However, the level of this hare-brained instruction can be understood from the below mentioned Questionnaire of Absurdness which fails to meet its intended objective and instead making the remedy worse than the disease itself. Let us talk openly on the tabooed topic:

Questionnaire of Absurdness (Para 4.2 and 4.3 of Instruction No.4/3/2020 dt.27-11-2020)

Sr.

No.

SOP Question What If.? Not complied Does it help in countering bogus billing.?
1 In case the applicant intends to carry out manufacturing activity, whether capital goods, if required for the said manufacturing activity, have been installed. Not all manufacturing activities require machineries. In some start-ups, GST Registration is required prior to procuring machinery to avail the GST Credit e.g. Import of machineries, import of services. In some other cases, where the machines are required, it is not necessary for the Principal Manufacturer to invest in the machinery, but instead get the manufacturing done on job work basis. This process is already clarified in Sec.143 of CGST Act. The production thus achieved can be also directly supplied to the customers from the premises of the job worker. Hence, this question is irrelevant.

Pertinent question here is – will such manufacturers be denied registration, simply because of no machinery.?

No.

 

Still a fake biller can temporarily install rented machinery to the satisfaction of the officer concerned.

2 Electricity connection, bills paid in the relevant period. Payment of electricity bills is no such criteria of a genuine business. During the times of pandemic and even thereafter, various businesses stretch their best in juggling the cash flows, whereby taking full advantage of credit and paying on the last date. Even if such things are lethargic and indisciplined, such a criterion to judge a business is totally absurd.

Will the registration of such applicant be rejected simply for non-payment of electricity bills, which is never the purview of GST Officials.?

No.

A fake biller would take premises on hire where electricity bills are fully paid.

3 Size of the premises – whether it is commensurate with the activity to be carried out by the applicant. Size of the premises is such a complex question that not even the entrepreneur can answer it correctly. It depends on the business model, stage of the business, product life cycle, demand and supply. More importantly, this question is based on technical expertise and best judgement of one’s own business. A GST Official is not competent to question the sufficiency of the size of premises or propriety of its selection.

Will the registration of such applicant be rejected merely due to smaller premises during starting phase of the business or the registered address being an office situated at a residence.?

No.

A fake biller may take huge premises on hire to show-off his fake business as a big one.

4 Whether premises is self-owned or is rented and documents relating ownership/ registered lease of the said property. In case of doubt, enquiry may also be made from the landlord/ owner of the property in case of rented / leased premises. Despite having full ownership of the premises, the applicant is required to furnish NOC from the President/Chairman of the Society in which the premises are situated. When the ownership is not doubtful, then asking for such NOC is totally absurd.

Will the registration application of such applicant be rejected on the grounds of not furnishing such NOC, despite he being the sole and clear owner of the premises.?

No.

A fake biller might fetch a fake land lord as well to the satisfaction of the GST Officials

5 No of employees already employed and record of their employment In most proprietary concerns, where proprietors are self-employed even employment is not required. The proprietor himself supplies goods or services e.g. Accountant, Engineer, handicrafts and handlooms, small ECO Participant, freelancer, job worker, tuition-classes, videography services etc. Also, there may be cases like providing services of an Independent Director which does not require employment to anyone else. In other cases where the business is in its starting phase, there are no employees recruited. GST registration is required for availing GST credits on capital goods or even on smallest benefit from purchases in the form of ITC. Mandating an such question as a part of stereotyped questionnaire is totally absurd.

Will the registration application of such applicant be rejected on the grounds of not recruiting any employees.?

No.

A fake biller would create a fake employee salary register as well and may even produce these fake employees.

6 ITRs of the company / LLP from the date of incorporation or for last three financial years, whichever is less. ITRs of proprietor, partners, Karta, etc. may be taken in other cases. A new entrepreneur may not have any Income Tax background. Besides, GSTN being a PAN-centric system, return filing status can be directly fetched by the GST system from the IT Portal.

However, the officials should refrain from asking this kind of questions, especially when the Income Tax Portal is not working.

Will the registration application of such applicants be rejected if they are non- filers (either wilfully or due to low income) under Income Tax Act and want to do business and grow themselves.?

No.

A fake biller would first file Income Tax Return and match the Turnovers and ITC under both Income Tax and GST laws.

7 The status of activity from the date of registration of all the bank account(s) linked to registration; the same may be taken through a letter / undertaking from the applicant.                          Phone number declared / linked to each of the bank accounts may also

be obtained.

In newly opened bank account, there are hardly any transaction entries to show any activity. At times phone numbers linked to the bank accounts are not functional, or wrongly mapped or mapped with the main family member who looks after the finances of a proprietary concern.

Will the registration application of such applicant be rejected just because of mis-mapping of mobile numbers linked to the bank account.?

No.

A fake biller would periodically update the bank accounts with the mobile numbers with fake SIM Cards

8 Quantum of capital employed/proposed to be employed.

In case of own funds, also check the audited balance sheet for previous financial year, where available, in addition to the Income Tax Returns mentioned above.

An ordinary MSME entrepreneur would never know how much capital he has employed on an upto date basis and also it is a tough ask for him to furnish a forecast of proposed capital. Even if answered, the same need not be the correct answer.

Will the registration application of such applicant be rejected just because of lower capital employment or his failure to correctly spell out his future proposed capital employment to the GST Officials.?

No.

A fake biller would already have planned the capital employed and would be answering as per the preset forecasted Project Report

9 Loan Funds: (indicate the names, complete address, PAN and amount borrowed from each such lender separately).

In case of loan funds check the proposal submitted to the Bank/FI for approval of the loan and the maximum permissible bank finance as per such proposal, where the amount is proposed to be borrowed from a Bank and/or FI.

Asking such intrusive questions is only allowed by law to be asked by the Income Tax Officials or by Lending Banks by virtue of an agreement. Asking such questions is outside the purview and authority of the GST Law. The same question may be answered if suitable amendment be brought in the statute.

Thus, pertinent question is – will the registration application of such applicant be rejected on the grounds of not providing full details of Loan Funds like name, address, PAN, Amounts borrowed on the site during the verification.?

No.

A fake biller would already be having fake Loan funds for which all details would be handy

From the document it is evident that the Government does not seem to let new entrepreneurs come out and join the trade and industry community in the guise of countering the menace of fake invoicing. It requires a plethora of details from the new registrant similar to Project Report submitted to a banker for availing credit facilities. This was not a situation the trade and industry had subscribed for, at the time of happily accepting the GST law. The process of obtaining new registration under GST is one of the biggest impediments in ease of doing business. Further, despite demanding so many clarifications, it is not guaranteed that the risk of fake billing would be mitigated. In such a scenario, the best option is to trust your countrymen.

Whenever we represent any issues, we are asked for the practical instances. However, the core focus of the officials while comprehending the respective instances is to resolve them and put a green tick for their task is complete. However, we are sharing an illustrative list of instances without revealing the names of the applicants to save them from future harassment, with the sole aim to bring to the notice of all concerned that such cases of harassment are happening during the process of GST Registration across various cities of Gujarat by the State GST Offices on the basis of policy instructions issued from CBIC. Unless these policy matters are not resolved quickly at the top levels, the grip of these choking hands would slain the economy. Have a look at the 59 instances of absurd GST Registration queries in Annexure-A (Click Here) covering instances from cities of Surat, Ahmedabad, Mehsana, Ankleshwar and Vapi. These are the results of a flawed departmental instruction which has mutated to a next level of harassment. Types of queries raised against which we have the following objections:

1. Affidavits and Notarized Consent Letters:

The Department of Administrative Reforms and Public Grievances under The Ministry of Personnel, Public Grievances and Pensions had vide Letter No. D.O. No. K-11022/67/2012-AR dt.17th July 2014, had initiated process for abolition of affidavits/certification and adoption of self-certification. Hence, demanding notarized consents for GST registration tantamount to invoking actions restricted by the GOI. Such ultra-vires actions should be avoided.

2. Documents not legible:

Even though a lot of documentation is asked by the GST Officials at the time of registration, yet a limited 100 kb and/or 1.99 MB submission is allowed. Despite these odds of file compression, when documents are properly submitted, remarks of documents not being legible are raised, just to harass the applicants which should be avoided. This submission limit should be enhanced to 20 MB.

3. Demand for Business Registration Certificate / Gumasta Dhara Certificate:

Business/Shop registration/Gumasta Dhara Certificate details are not required vide your internal instruction 4/3/2020 dt.27/11/2020 and should not be asked for during the registration process.

4. Asking for details of CA/Consultants and their KYC Documents:

Why such kind of details pertaining to CA or consultant is asked for. Is it that CAs or consultants would be doing the business on behalf of the applicant.? Such kind of absurd questions should never be asked whether or not required in your internal instruction No.4/3/2020 dt.27/11/2020.

5. Concerns raised for Commercial activity from Residential premises:

Any kind of business can happen anywhere. Even the PMO and Health Ministry had been promoting Work From Home (WFH). Also, post GST implementation, by virtue of Sec.143 of CGST Act, 2017, now Principal Manufacturers having office at residential place may purchase goods, deliver it to job worker and also remove the same directly to their customers. Hence, barring the use of any premises simply on the basis of its nature is absurd and short sighted. Further, while the entity is in starting phase, commitments for warehouses or expensive godowns is simply a luxury for small tax payers. Further, GSTIN is a prerequisite for starting any business. A proponent of business or profession first takes GSTIN and then moves ahead with other formalities in order to save commitment costs and loss of ITC on initial purchases. Such absurd questions on the feasibility of business should never be asked for whether or not required by your internal instruction No.4/3/2020 dt.27/11/2020. The tax payer is asking for registration under GST and not seeking high end approvals from GST department under explosive license, environment, factory license or fire and safety. Besides, these questions are outside the scope and authority of the GST law.

6. No Specification or remark of the deficiency:

Due to such rejection without sufficient remarks, the applicant becomes clueless about what had gone wrong for taking the registration and what has to be resolved. Adequate clarification should be made in GST REG-03.

Bottlenecks in the present GST Registration Scheme are:

1. If Aadhar Authentication fails or is not opted, a physical verification has to be conducted on the premises mentioned in the application. However, due to paucity or perhaps lethargy of manpower especially in State GST Offices, physical verifications are delayed by converting either into time passing queries or straight way rejection.

2. As per amended Rule 9(5), GST Registration has to be granted automatically on deemed basis if no queries are raised within 7 working days of application or submission of clarification to However, this time limit does not apply to non-Aadhar authentication cases, for which a lengthy 30 days’ time limit is given. This time limit again increases in case queries are raised by the department.

3. Instruction No.4/3/2020 dt. 27th November 2020 is altogether absurd and impractical. Yet taking the shield of the said instruction most GST officials delay or reject the grant of GST registrations by raising absurd and irrelevant queries outside their scope and authority.

Talking of the impact of such absurd instructions on the registration; it has hit the Proprietors, Partnership firms and such other MSME forms of constitutions, the most. To understand this, we have the total GST collection since implementation and the number of cumulative registrants till 30th June 2021 as follows:

Constitution of Business Actual Tax Payers Total Collection  (Rs. In Crores)
Public limited Company 75,295 11,42,985
Private Limited Company 7,79,219 9,00,969
Proprietorship 1,03,98,893 4,33,255
Public Sector Undertaking 2,795 2,87,004
Partnership 13,80,441 2,38,446
Others 29,573 83,638
Society/Club/Trust/AOP 1,19,941 44,683
Limited Liability Partnership 85,081 34,981
Government Department 7,382 33,573
Statutory Body 1,036 17,183
Foreign Company 1,784 12,858
Hindu Undivided Family 82,763 8,385
Local Authority 6,338 6,457
Unlimited Company 95 342
Foreign Limited Liability Partnership 110 41
Any other body notified by Committee 88 11
Total 1,29,70,834 32,44,811

*Source: https://www.gst.gov.in/download/gststatistics

From the above table it can be inferred that proprietorship entities are in highest number and forms more than 80% of the total actual tax payers and also rank 3rd with 13.35% contribution towards the total collection of revenue. Yet the proprietorship concerns are neglected while granting ease of doing business.

From the below chart it is clearly evident that the average collection of GST per month is roughly around 1 lakh crores which after the pandemic was gradually on the rise.

Monthwise GST collection Pre and Post issuance of Instruction

*Source: https://www.gst.gov.in/download/gststatistics

Without billing there is no top line and eventually no business. GST registration has become such a cardinal start-up service that if GST registration is not granted, one cannot raise invoices or run their business. We are in a situation when GST department decides whether one does a business or not. Under Article 19(1)(g) of the Constitution of India, every Indian citizen has the freedom to practice any profession or to carry on any occupation, trade or business which is legal. Where any person has not done anything illegal, a contention of restricting some business since its actions “may” result into something illegal on the surmises, is a blow to the fundamental rights of the citizens.

On one side the department is keen to run drives spending hefty money for bringing more and more businesses under the GST net, while on the other, instructions for strict verification and rejection have created a havoc and growth of new businesses is being hampered. The growth in orange bars of the above chart is organic and without participation of new entrants. Had new businesses been allowed to do business, the growth story would have been something else.

To know how many such unfortunate businesses were not entertained, have a look at the table of registrations below:

Particulars Pan India In Gujarat
Cumulative GST Registrations upto 30th June 2020 1,23,11,104 10,10,461
Migrated cases having existing businesses -53,28,537 -4,34,052
Cumulative Fresh GST Registrations post implementation of GST upto 30th June 2020 (in 3 years) 69,82,567 5,76,409
Average Annual Fresh Registrations 23,27,522 1,92,136
Actual Fresh Registrations from July 2020 to June 2021 9,41,117 87,184
Shortfall Against Annual Average Fresh Registrations 13,86,405 1,04,952
% Applicants that were registrable but not registered from July 2020 to June 2021 59.57% 54.62%

*Source: https://www.gst.gov.in/download/gststatistics

This is a policy-based issue and not a person-based issue. Amendments to laws are recommended by FMO. Rules and Instructions are issued by CBIC. The solution to this problem can be found only by taking a holistic top-down approach. Hence, the letter is escalated to the Chairman GST Council, Finance Minister, Revenue Secretary, State Finance Minister, State Finance Secretary and Commissioner of State Tax to take active cognisance of our demands based on the below mentioned hard facts:

1. Prior to the amendment of Rule 9 of CGST Act, 2017, the overall time limit for automatic grant of registration was 3 working days if no queries were raised, without any discrimination as to Aadhar verified or However, physical verification has to be carried out for both Aadhar authenticated cases and unauthenticated cases. Thus, we demand that Rule 9 be suitably amended such that the time-limit for issue of registrations for Aadhar authenticated cases be reduced to same working day as application and unauthenticated cases within 7 working days. Physical verifications can take place any time to the satisfaction of the GST Officials within 15 days, and if not found satisfactory the Officials may cancel the GST Registration under Rule 22. Reason for physical verifications to get completed within 15 days is that such period is less than the maximum number of days allowed after a month to file the GST Return. Any fake registrant can be eliminated before they can spread their fake invoices, just before the cut-off of monthly GST return filing. This will ease up doing business vis-à-vis put a check on the fake billing.

2. Necessary manpower with requisite knowledge is the purview of GOI and GOG’s personnel department. When the essential services mandated by the statute are rendered by the Government, no excuse relating to shortage of manpower is pleasant to ears.

3. Registration should be granted with effect from the date of application and not from the date of issue.

4. Instruction 4/3/2020 needs to be withdrawn in the interest of trade and industry.

5. To provide the ease of doing business, registration process should be easy and frictionless devoid of contact with the GST Officials. The intended SOP should be taxpayer friendly and in the interest of honouring the Citizens Charter. Verification should not be intrusive or offensive, that the new registrants be suspected as wrong Registration under GST is a first step in winning the heart and mind of a tax payer, and accordingly the tax payers should be welcomed.

We hope that the Government appreciates the fact that not all people are wrong doers and honouring the honest would be side-lined when if one looks with the tinted spectacles. We also hope that meeting our above demands would help you achieve your goals of ease of doing business. We look forward to your response on the above.

Thanks & Regards,

For Chartered Accountants Association, Surat.

Chairman – IDT Committee | Secretary

Copy to: –

(1) Chairman – GST Council
Tower II, 5th Floor, Jeevan Bharti Building, New Delhi – 110001
– for information only

(2) Finance Minister,
Ministry of Finance, 134, North Block, New Delhi – 110011.
– for information only

(3) Secretary (Revenue),
128/A, North Block, New Delhi – 110001
– for information and follow up

(4) Finance Minister (Gujarat),
Swarnim Sankul-1, 2nd Floor, Sachivalaya, Sector-10
Gandhinagar-382010
– for information only

(5) Secretary (Finance Department),
4th Block, 5th Floor, Sachivalaya, CH Road, Sector-10,
Gandhinagar – 382010.
– for information and follow up

(6) Commissioner of State Tax (Gujarat),
Rajya Kar Bhawan, Near Times Of India Office, Ashram Road,
Ahmedabad – 380009
– to ensure co-ordination with CBIC for registration process to work under legal framework

******

Instances of absurd queries raised during GST Registrations by SGST Officials

Annexure – A

Sr. No. Exact Issue Raised Status Jurisdiction Remarks
1 Provide Business/Shop registration Proof Query Raised under GST REG-03 Ghatak 20 (Ahmedabad) Business/Shop registration details is not required vide your internal instruction No.4/3/2020 dt.27/11/2020
2 Kindly provide details of authorised representative (Consultant/CA) details like (Name, Membership Number, Office Address, etc.) with authorisation appointment letter, self attested copy of idendity proof and registration number with proof. Query Raised under GST REG-03 Ghatak 20 (Ahmedabad) Why such kind of details pertaining to CA or consultant is asked for. Is it that CAs or consultants would be doing the business.? Such kind of absurd questions should never be asked whether or not required in your internal instruction No.4/3/2020 dt.27/11/2020
3 Provide clarification about how retail business and wholesale business activity can be carried at residence place for goods described in application. If there any additional place for wholesale business to keep stock then provide additional place details with supporting documents. Query Raised under GST REG-03 Ghatak 20 (Ahmedabad) Any kind of business can happen anywhere and while the entity is in starting phase, commitments for warehouses or expensive godowns is simply a luxury for small tax payers. Such absurd questions on the feasibility of business should never be asked for whether or not required by your internal instruction No.4/3/2020 dt.27/11/2020. The tax payer is asking for registration under GST and not getting high end approvals from GST department under explosive license, environment, factory license or fire and safety.
4 Details of Principal Place of Business Document is Incomplete, Please Upload commercial establishment certificate Copy Etc. Query Raised under GST REG-03 Ghatak 66 (Surat) Commercial Establishment Certificate is not required vide your internal instruction No.4/3/2020 dt.27/11/2020
5 You Have Mentioned Second Floor As Per Documents But Your Goods Need To Be Saperate Storage And Goods Transport Need To Be Easy At Mentioned Place, So File Clarification For Your Businesss Stricture.Upload Photo Id Of Related Person For Verification Query Raised under GST REG-03 Ghatak 62 (Surat) Officers granting registrations should refrain from such meticulous propriety audit about the business model of the entity whether or not required by your internal instruction No. 4/3/2020 dt.27/11/2020. Even if such questions are answered, it will not guarantee restricting bogus billing cases.
6 Mobile Number Not Match With Aadhaar, Identify Mobile Number And Clarify It. Query Raised under GST REG-03 Ghatak 62 (Surat) Matching of Mobile Number with Aadhar is not required vide your internal instruction No. 4/3/2020 dt.27/11/2020 especially when the party is not opting for Aadhar Authentication
7 How is it feasible of running business from Residence? explain. Query Raised under GST REG-03 Ghatak 61 (Surat) Any kind of business can happen from anywhere. Even the PMO and Health Ministry had been promoting Work From Home (WFH), then why such absurd questions on the feasibility of running any business are being asked.
8 Upload No Objection Certificate of Chairman of Society. Query Raised under GST REG-03 Ghatak 61 (Surat) When the owner has absolute ownership and produces original sale deed, then why absurd requirements for getting NOC from Chairman are imposed, who is no way related to the business of the tax payer but dragged into the picture. Such details are not required vide your internal instruction No. 4/3/2020 dt.27/11/2020
9 Upload Gumasta dhara Certificate Query Raised under GST REG-03 Ghatak 61 (Surat) Gumasta Dhara Certificate is not required vide your internal instruction No. 4/3/2020 dt.27/11/2020
10 Upload pancard of owner of property and Vera bill/Index copy. Query Raised under GST REG-03 Ghatak 61 (Surat) PAN Card of the land lord of the property is outside the purview of the due diligence of the officials when rent deed is already submitted. Also PAN Card of the land lord is not required vide your internal instruction No. 4/3/2020 dt.27/11/2020
11 Upload e-Notarization certificate of the notary. Query Raised under GST REG-03 Ghatak 58 (Surat) This is an unknown out of the blue requirement and it is also not required vide your internal instruction No. 4/3/2020 dt.27/11/2020
12 Upload certificate under shop and establishment Act. Query Raised under GST REG-03 Ghatak 58 (Surat) Shop & Establishment Certificate is not required vide your internal instruction No.4/3/2020 dt.27/11/2020
13 Please Upload commercial establishment certificate Copy Etc Query Raised under GST REG-03 Ghatak 66 (Surat) Commercial Establishment Certificate is not required vide your internal instruction                  No. 4/3/2020 dt.27/11/2020
14 S.T.I Spot Visit Business Place Found Dealer was Present Business Place and Service Business Computer and computer parts stok not available Purchese Rs.10420/-Only for bussiness place not suitable khali Shop so GSTN application rejected Rejection under GST REG-05 Ghatak 30 (Mehsana) Limited purchase and no stock on hand and an empty shop does not make it unsuitable for granting registration. This is an outright harrassment to the tax payer which is totally out of the books.
15 Principal Place of Business – Document Upload – Others (Please Specify) – Please Specify Rejection under GST REG-05 Ghatak 68 (Surat) Rejection on the basis of insufficient remarks, so even the applicant is clueless about what had gone wrong for taking the registration.
16 Upload Documents not visible properly  Kindly reapply Rejection under GST REG-05 Ghatak 68 (Surat) Despite uploading of properly visible documents, application is rejected. In case the visibility at the officer’s end was not clear, the same should had been brought to the notice vide GST REG-03 and the applicant could had been given an opportunity. However, the application is outright rejected without cogent or reasonable reasons. This type of harrassment is happening in most parts of Gujarat to harrass tax payers.
17 Principal Place of Business – Document Upload – Others (Please specify) – Please Specify Rejection under GST REG-05 Ghatak 57 (Surat) Rejection on the basis of insufficient remarks, so even the applicant is clueless about what had gone wrong for taking the registration.
18 Aadhar Authentication – Aadhar Authentication Status – Others (Please Specify) – Please Specify Rejection under GST REG-05 Ghatak 57 (Surat) Rejection on the basis of insufficient remarks, so even the applicant is clueless about what had gone wrong for taking the registration.
19 Please upload clear and original scanned copy (before me) of the notorized consent letter with owner’s PAN and Aadhar (both side) copy Query Raised under GST REG-03 Ghatak 65 (Surat) PAN Card of the land lord of the property is outside the purview of the due diligence of the officials when rent deed is already submitted. Also PAN Card of the land lord is not required vide your internal instruction No.4/3/2020 dt.27/11/2020
20 Is it a residential address.? If yes, please explain how is it feasible to carry out your business in residential premises.? Query Raised under GST REG-03 Ghatak 65 (Surat) Any kind of business activity can be done at any place. Post GST implementation, by virtue of Sec.143 now Principal Manufacturers having office at residential place may purchase goods, deliver it to jobworker and also remove the same directly to their customers. Hence, barring the use of any premises simply on the basis of its nature is absurd and short sighted. Such inquery is not only invasive but outside the wit and wisdom of the department officials.
21 Upload consent letter of society Pramukh for starting business/ commercial activity Query Raised under GST REG-03 Ghatak 65 (Surat) When the owner has absolute ownership and produces original sale deed, then why absurd requirements for getting NOC from Pramukh are imposed, who is no way related to the business of the tax payer but dragged into the picture. Such details are not required vide your internal instruction No.4/3/2020 dt.27/11/2020
22 Upload Gumasta Dhara license and commercial license Query Raised under GST REG-03 Ghatak 65 (Surat) Gumasta Dhara Certificate is not required vide your internal instruction No.4/3/2020 dt.27/11/2020
23 Submit PAN Creation date Query Raised under GST REG-03 Ghatak 61 (Surat) It is an absurd and irrelevant question w.r.t. grant of registration of GST
24 Factory / Manufacturing process cannot be done at residence place. Goods you are to supply/manfuacture cannot be stored at residence place. Query Raised under GST REG-03 Ghatak 61 (Surat) Any kind of business activity can be done at any place. Post GST implementation, by virtue of Sec.143 now Principal Manufacturers having office at residential place may purchase goods, deliver it to jobworker and also remove the same directly to their customers. Hence, barring the use of any premises simply on the basis of its nature is absurd and short sighted. Such inquery is not only invasive but outside the wit and wisdom of the department officials.
25 Submit professional tax details Query Raised under GST REG-03 Ghatak 61 (Surat) It is an absurd and irrelevant question w.r.t. grant of registration of GST
26 Principal Place of Business – Document Upload – Others (Please specify) – Please Specify Rejection under GST REG-05 Ghatak 62 (Surat) Rejection on the basis of insufficient remarks, so even the applicant is clueless about what had gone wrong for taking the registration.
27 Upload Gumasta Dhara registration Query Raised under GST REG-03 Ghatak 63 (Surat) Gumasta Dhara Certificate is not required vide your internal instruction No.4/3/2020 dt.27/11/2020
28 Upload Local Authority Approval Query Raised under GST REG-03 Ghatak 63 (Surat) Local Authority Approval Certificate is not required vide your internal instruction No.4/3/2020 dt.27/11/2020
29 Upload Society Chairman’s Approval for business verification at resident place Query Raised under GST REG-03 Ghatak 63 (Surat) When the owner has absolute ownership and produces original sale deed, then why absurd requirements for getting NOC from Chairman are imposed, who is no way related to the business of the tax payer but dragged into the picture. Such details are not required vide your internal instruction No.4/3/2020 dt.27/11/2020
30 Upload Latest Index Copy for verification Query Raised under GST REG-03 Ghatak 63 (Surat) There is nothing like a “Latest” Index copy. The Index- 2 copy is generated at the time of registration of any property when the owners change hands. In absence of any change Index copy remains the same.
31 Your resident and business address are same, you have applied for goods/service business which need to be saparate place and storage, hence file clarification Query Raised under GST REG-03 Ghatak 63 (Surat) Any kind of business activity can be done at any place. Post GST implementation, by virtue of Sec.143 now Principal Manufacturers having office at residential place may purchase goods, deliver it to jobworker and also remove the same directly to their customers. Hence, barring the use of any premises simply on the basis of its nature is absurd and short sighted. Such inquery is not only invasive but outside the wit and wisdom of the department officials.
32 Your mobile number not match with Aadhar, Identify Mobile Number and Clarify it Query Raised under GST REG-03 Ghatak 63 (Surat) Matching of Mobile Number with Aadhar is not required vide your internal instruction No.4/3/2020 dt.27/11/2020 especially when the party is not opting for Aadhar Authentication
33 Your uploaded light bill is not clear Query Raised under GST REG-03 Ghatak 65 (Surat) Despite uploading of properly visible documents, such queries are being raised. Kindly see the below image to ascertain whether document is visible or not and judge for yourself.
34 Please upload clear and original scanned copy (before me) of the notorized consent letter with owner’s PAN and Aadhar (both side) copy Query Raised under GST REG-03 Ghatak 65 (Surat) PAN Card of the land lord of the property is outside the purview of the due diligence of the officials when rent deed is already submitted. Also PAN Card of the land lord is not required vide your internal instruction No.4/3/2020 dt.27/11/2020
35 Is it a residential address.? If yes, please explain how is it feasible to carry out your business in residential premises.? Query Raised under GST REG-03 Ghatak 65 (Surat) Any kind of business activity can be done at any place. Post GST implementation, by virtue of Sec.143 now Principal Manufacturers having office at residential place may purchase goods, deliver it to jobworker and also remove the same directly to their customers. Hence, barring the use of any premises simply on the basis of its nature is absurd and short sighted. Such inquery is not only invasive but outside the wit and wisdom of the department officials.
36 Upload consent letter of society Pramukh for starting business/ commercial activity Query Raised under GST REG-03 Ghatak 65 (Surat) When the owner has absolute ownership and produces original sale deed, then why absurd requirements for getting NOC from Pramukh are imposed, who is no way related to the business of the tax payer but dragged into the picture. Such details are not required vide your internal instruction

No.4/3/2020 dt.27/11/2020

37 Upload Gumasta Dhara license and commercial license Query Raised under GST REG-03 Ghatak 65 (Surat) Gumasta Dhara Certificate is not required vide your internal instruction No.4/3/2020 dt.27/11/2020
38 Is it a residential address? If yes, please explain how is it feasible to carry out your business in residential premises.? Query Raised under GST REG-03 Ghatak 68 (Surat) Any kind of business activity can be done at any place. Post GST implementation, by virtue of Sec.143 now Principal Manufacturers having office at residential place may purchase goods, deliver it to jobworker and also remove the same directly to their customers. Hence, barring the use of any premises simply on the basis of its nature is absurd and short sighted. Such inquery is not only invasive but outside the wit and wisdom of the department officials.
39 No Text Rejection under GST REG-05 Ghatak 68 (Surat) Rejection on the basis of insufficient remarks, so even the applicant is clueless about what had gone wrong for taking the registration.
40 You are holding other state number kindly clarify it Query Raised under GST REG-03 Ghatak 1

(Ahmedabad)

It is an absurd and irrelevant question w.r.t. grant of registration of GST
41 Document produce is not visible kindly upload original Query Raised under GST REG-03 Ghatak 1 (Ahmedabad) Despite uploading of properly visible documents, such queries are being raised. Kindly see the below image to ascertain whether document is visible or not and judge for yourself.
42 Provide         business/shop       registration                           proof (MSME/gumasta dhara license etc) Query Raised under GST REG-03 General Remarks Gumasta Dhara Certificate is not required vide your internal instruction No.4/3/2020 dt.27/11/2020
43 Clarify how business will be carried out as authorised person as resident is in other district Query Raised under GST REG-03 General Remarks In the digital era any business can happen anywhere and by any person situated at any other place. Such queries are absurd and irrelevant
44 Kindly provide details of authorised representative (Consultant/CA) details (Name, Membership Number, Office Address etc) with authorisation appointment letter, self attested copy of identity proof and registration number with proof Query Raised under GST REG-03 General Remarks Why such kind of details pertaining to CA or consultant is asked for. Is it that CAs or consultants would be doing the business.? Such kind of absurd questions should never be asked whether or not required in your internal instruction No.4/3/2020 dt.27/11/2020
45 Explain which business was running earlier on this business place firm name and GSTN No. Query Raised under GST REG-03 General Remarks It is an absurd and irrelevant question w.r.t. grant of registration of GST. Knowledge of the past owners or tenants’ businesses by the incoming owner or tenant cannot be expected.
46 Upload clear, readable and full rent agreement with is all attachments and upload legal ownership proof of property a copy of latest index and a copy of tax bill Query Raised under GST REG-03 General Remarks There is nothing like a “Latest” Index copy. The Index- 2 copy is generated at the time of registration of any property when the owners change hands. In absence of any change Index copy remains the same.
47 Please describe the how many years experience for this business and this business operate by you or any other person? If any other person describe the relation with this person and his UPLOD KYC Doucuments with Photography explain have you set up any machinery for related this business on this place old or new. Query Raised under GST REG-03 General Remarks It is an absurd and irrelevant question w.r.t. grant of registration of GST. Can any newcomer not obtain number or do any such business.?
48 Have you any experience for this type of services Query Raised under GST REG-03 General Remarks It is an absurd and irrelevant question w.r.t. grant of registration of GST. Can any newcomer not obtain number or do any such business.? Such queries decreases the morale of the new applicant and a proposed tax payer
49 Kindly mention Latitude and Longitude Query Raised under GST REG-03 Ghatak 67 (Surat) Latitude and Longitude are to be captured by the officers and no such mandatory requirement either in the form, rules or law exists. Resolution of such queries is outside the purview of the tax payer.
50 Please upload PAN Card of Owner and Tenant Query Raised under GST REG-03 Ghatak 67 (Surat) PAN Card of the land lord (owner) of the property is outside the purview of the due diligence of the officials when rent deed is already submitted. Also PAN Card of the land lord is not required vide your internal instruction No.4/3/2020 dt.27/11/2020
51 Details of goods shows that this business cannot run from the residential place. So please add additional Place of business. Query Raised under GST REG-03 Ghatak 65 (Surat) Any kind of business activity can be done at any place. Post GST implementation, by virtue of Sec.143 now Principal Manufacturers having office at residential place may purchase goods, deliver it to jobworker and also remove the same directly to their customers. Hence, barring the use of any premises simply on the basis of its nature is absurd and short sighted. Such inquery is not only invasive but outside the wit and wisdom of the department officials.
52 Please upload clear and original scanned copy (before me) of the notorized consent letter with owner’s PAN and Aadhar (both side) copy Query Raised under GST REG-03 Ghatak 65 (Surat) PAN Card of the land lord of the property is outside the purview of the due diligence of the officials when rent deed is already submitted. Also PAN Card of the land lord is not required vide your internal instruction No.4/3/2020 dt.27/11/2020
53 Kindly mention Latitude and Longitude Query Raised under GST REG-03 Ghatak 67 (Surat) Latitude and Longitude are to be captured by the officers and no such mandatory requirement either in the form, rules or law exists. Resolution of such queries is outside the purview of the tax payer.
54 Please upload notorized consent letter mentioning with relationship in it Query Raised under GST REG-03 Ghatak 67 (Surat) Consent letters are being asked for to be notarized instead of simple consent letter, despite PM’s appeal for allowing furnishing of documents on self attestation basis.
55 What kind of business have run from your residential place. Kindly upload premises photo with applicant Query Raised under GST REG-03 Ghatak 67 (Surat) Any kind of business activity can be done at any place. Post GST implementation, by virtue of Sec.143 now Principal Manufacturers having office at residential place may purchase goods, deliver it to jobworker and also remove the same directly to their customers. Hence, barring the use of any premises simply on the basis of its nature is absurd and short sighted. Such inquery is not only invasive but outside the wit and wisdom of the department officials.
56 There must be specific plot area for carrying out this business Query Raised under GST REG-03 Ghatak 56 (Ankleshwar) Size of the premises is such a complex question that not even the entreprenuer can answer it. It depends on the stage of the business, product life cycle, demand and supply. More importantly, this question is based on technical expertise and best judgement of one’s own business. A GST Official is not competent to question the sufficiency of the size of premises or propriety of its selection.
57 Provide Proper address proof Query Raised under GST REG-03 Ghatak 56 (Ankleshwar) Any kind of business activity can be done at any place. Post GST implementation, by virtue of Sec.143 now Principal Manufacturers having office at residential place may purchase goods, deliver it to jobworker and also remove the same directly to their customers. Hence, barring the use of any premises simply on the basis of its nature is absurd and short sighted. Such inquery is not only invasive but outside the wit and wisdom of the department officials.
58 Authorisation letter is mentioning residential address for this business. Please Clarify and upload with amendment. Query Raised under GST REG-03 Ghatak 56 (Ankleshwar) Any kind of business activity can be done at any place. Post GST implementation, by virtue of Sec.143 now Principal Manufacturers having office at residential place may purchase goods, deliver it to jobworker and also remove the same directly to their customers. Hence, barring the use of any premises simply on the basis of its nature is absurd and short sighted. Such inquery is not only invasive but outside the wit and wisdom of the department officials.
59 As per spot visit report, principle place of business is shown at 7th floor of apartment. Dealer shown their business activity of retail and wholesale of polymers of ethylene, in primary forms, which is not suitable for such business activity. And additional business place is not mentioned in registration application. Query Raised under GST REG-03 Ghatak 74 (Vapi) Any kind of business activity can be done at any place. Post GST implementation, by virtue of Sec.143 now Principal Manufacturers having office at residential place may purchase goods, deliver it to jobworker and also remove the same directly to their customers. Hence, barring the use of any premises simply on the basis of its nature is absurd and short sighted. Such inquery is not only invasive but outside the wit and wisdom of the department officials.

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