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THE HARYANA GOODS AND SERVICES TAX ACT, 2017 Circulars & Advance Ruling
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Body Memo No. 1698/ST-2, Dated 10th August, 2017

Subject:- Guidelines to complete proceedings for grant of Registration Certificate under HGST Act, 2017.

On the captioned subject, please find enclosed herewith guidelines to complete the proceedings for grant of Registration Certificate under HGST Act, 2017. The above guidelines must be brought to the notice of the officers/officials working under your jurisdiction and control and be followed in true letter and spirit.

Subject: Guidelines to complete proceedings for grant of Registration Certificate under HGST Act, 2017.

1. The Proper Officer shall follow the time limit prescribed for approval/Show Cause Notice/Rejection of the applications. The auto approved shall be minimized.

2. After approval of RC and assessing ward to it, the Proper Officer concerned shall get them physically verified the documents uploaded and business premises & documents mentioned in the registration certificate in 100% cases as per Rule 25 from the TI concerned.

3. Physically Verification shall be done in every case as in the initial stage maximum registration certificates have been auto approved.

4. Taxation Inspector should record the reasons of getting registration, type of business, stocks of raw, semi finished or finished goods, verify the documents submitted/uploaded or get any other document, if required.

5. He shall verify documents related to solvency, credentials, genuineness of the person and his business.

6. Photo and exact location of the business premises shall also be taken & uploaded.

7. Taxation Inspector shall upload inspection report in form REG-30 within 15 days from the date of inspection.

8. On the report of Taxation Inspector, the Proper Officer of the ward shall confirm the approval of registration certificate or initiate action for cancellation of approved registration certificate by issuing a notice.

Timeline for Taxation Inspector for completing field verification and uploading report in form REG-30 and for proper officer to initiate necessary action on the report:

Sr. No. R.C. Approved by Proper Officer/Auto approved upto (date) Field verification by T.I to be completed in all approved RCs upto(date) Close R.C by Proper Officer (confirm approval or cancel) by (date)

1

30.06.2017

30.08.2017

15.09.2017

2

07.07.2017

15.09.2017

30.09.2017

3

15.07.2017

30.09.2017

15.10.2017

4

22.07.2017

15.10.2017

30.10.2017

5

31.07.2017

30.10.2017

15.11.2017

Addl. Excise & Taxation Commissioner (GST),

for Excise & Taxation Commissioner. Haryana.