केंद्रीय माल और सेवा कर आयुक्तालय, फरीदाबाद

CGST Commissionerate, Faridabad

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जीएसटी दिवस 2025 की थीम

"जी एस टी: कर सरलीकरण, नागरिक सशक्तिकरण"

पर करदाताओं के साथ संवाद

Interaction with Taxpayers on

the theme of GST Day 2025

"GST: Simplifying Taxes, Empowering Citizens"

Choose the Correct Jurisdiction:

Accurately fill in the details of your regional Range and Division in the application.

To know your correct jurisdiction kindly visit: https://cbic-gst.gov.in/cbec-portal-ui/?knowYourJuris

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Use Your Own Mobile Number and Email:

Provide your personal mobile number and email during registration. The department communicates important information through these channels from time to time.

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Safeguard Identity Documents:

Do not misuse documents such as PAN, Aadhaar, electricity bills, or rental agreements, and ensure others don’t misuse them either. Share these only with trusted individuals or qualified representatives.

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Upload High-Quality Documents:

Ensure all documents are clear, legible, and scanned in high quality to avoid delays in processing.

While applying for new GST registration, please keep the following points in mind to ensure a smooth, fast, and transparent application process:

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Verify Address and Rental Agreement:

If operating from a rented premises, the rental agreement must be authentic and up to date. Consent from the landlord is essential.

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Upload Clear Photo and Signature:

Your photograph and signature should be neat and blur-free, as they aid in the verification process.

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Physical Verification of Business Premises is Possible:

In many cases, physical site verification is conducted. Hence, provide your complete and accurate address. Applying with a fake or fictitious address may lead to strict action.

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Bank Account Should Be in the Applicant’s Name:

Link a bank account in the name of the taxpayer and ensure the correct IFSC code and account number are entered.

REGISTRATION

• Correct category of Refund

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• Correct Details in Annexure B of RFD-01
• Proper HSN
• Type of Input – Service/Goods/Capital Goods

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• Document Related Issues: Applications are not accompanied by
• complete sets of documents as prescribed in rule 89
• Legible Copies
• Requisite CA certificates such as unjust enrichment certification etc.

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• Prompt Reply of SCNs

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• Timely Deceleration of PMT-03: for timely re-crdit of ITC

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• Due diligence of availing ITC from suspicious suppliers, especially retro-cancelled ones.

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• Correct Calculation: basic calculations are not done correctly resulting in issuance of notice in FORM GST RFD-08
• Turnover of zero-rated supply of goods/services, inverted rated supplies
• Adjusted Total Turnover
• Net ITC

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While applying for Refund, please keep the following points in mind to ensure a smooth, fast, and transparent application process:

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REFUND

Provide correct Future Contact details:

The taxpayer are advised to to give unambiguous future contact details including address, phone, email with supporting documents while applying of cancellation of registration so that the tax officer can scrutinise the liability faster.

While applying for Cancellation, please keep the following points in mind to ensure a smooth, fast, and transparent application process:

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CANCELLATION OF REGISTRATION

Attachment of liability sheet:

The taxpayer are advised to attached their reconciliation of GSTR-1/3B & GSTR-2A/3B while applying of cancellation of registration so that the tax officer can scrutinise the liability faster.

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Filing of GSTR-10:

GST Law mandated filing of GSTR-10 (Final Return) within 3 months from the date of GST registration cancellation or the date of the cancellation order, whichever is later. It has been noticed that the taxpayers are not filing GSTR-10.

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