Circular No.ES/2/2019-20 April 1, 2019
To: Members of the Council
Sub.: CBIC Clarifies verification of applications for grant of new registration under GST for the same PAN
The Central Board of Indirect Taxes and Customs (“CBIC”) vide its Circular No. 95/14/2019-GST dated 28th March, 2019 has clarified that application for new registration under GST having the same PAN shall be rejected if the person whose GST registration was cancelled earlier due to default of not furnishing returns for a consecutive tax periods (as the case may be) and revocation of cancellation of registration has not been filed.
Further, it is clarified that where the applicant fails to furnish sufficient convincing justification or the proper officer is not satisfied with the clarification, information or documents furnished, then, his application for fresh registration may be considered for rejection.
For more clarification, members may kindly make a note of the above Circular.