In order to curb GST evasion using bogus firms, the Haryana State departments issued strict instructions to the officers.
A recent circular issued by the department has stated that “while there is an urgent need of weeding out bogus/fake firms set up for passing off fake input tax credit, there is also a need of facilitating bonafide taxpayers for GST registrations.”
The circular stated that all applicants for registration are to be processed in accordance with provisions laid down in Section 25 and the Rules framed thereunder.
“The Act does not mandate physical appearance / personal statements of the applicants at the time of processing of registration. This practice shall be discouraged. However, in case of doubt/suspicion, physical verification of the business premises may be conducted under Rule 25 of the HGST Rules, 2017,” it said.
It also stated that the list of documents to be uploaded with the application for registration is already provided in FORM GST REG-01.
“Ideally, no extraneous information/documents shall be sought by the Proper Officer while processing such applications. However, in case of doubt/suspicion, the proper officer may call for information as he may deem fit but information shall be relevant to the application and frivolous/extraneous information shall not be called for,” the circular said.
