As per the new circular issued by the Kerala GST authority, the enforcement squad now has to physically verify the place of business of the new GST registrations. This verification is also known as second-level verification of new GST registration because the first level of verification under GST is the verification of documents uploaded by the taxpayer. This measure was taken by the GST Commissioner to prevent the evasion of tax using Bogus and Benami GST registration.
However, even after the issue of this circular, it was found that Bogus or Benami GST registrations were still persistent in the state of Kerala. The circular of second-level verification of GST Registration was issued for the goods and services that are prone to tax evasion such as lottery, Iron and Steel, flooring material, grass timber, plywood, cardamom, and so forth. The circular of physical verification of new GST registration mentions that the Registering Authority has to adhere to the instructions stated and will be primarily liable as far as the GST registration is concerned.
Here are the instructions outlined in the second level verification of the new GST registration circular for State GST jurisdiction:
Moreover, the circular also states the physical verification of the new GST registration that falls under Central GST jurisdictions. Here are the instructions outlined in the circular for Central GST jurisdiction:
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