In a circular on handling GST registration applications, the CBIC has clearly outlined procedures to be followed by different kind of applicants. “In case where the applicant has declared co-working space as Principal Place of Business ( PPoB), the applicant needs to upload a clear and legible copy of the membership agreement with the co-working space provider, specifically providing details of the period of the agreement, specific suite/ cabin/ desk number allocated to the applicant, details as to whether the said premises is owned by the co-working space provider or whether the said premises has been taken on rent/ lease by the co-working space provider from the property owner,” the CBIC has said. In case where the premises has been taken on rent or lease by the co-working space provider from the property owner, the applicant needs to upload the copy of the valid registered lease/ rent agreement, the CBIC has further said.
Similarly, if the principal place of business is located in a Special Economic Zone or the applicant is an SEZ developed, a clear and legible copy of approval letter (Letter of Approval/ Letter of Permission), with due validity, issued by the Development Commissioner of the SEZ has to be uploaded along with the application.
The CBIC has also clarified that telecommunication towers, bank Automated Teller Machine (ATM), which are unmanned installations are not required to be declared as the principal or additional place of business in the GST registration application.
“The detailed guidance on registration addresses several practical issues that have often resulted in ground-level queries and disputes, including co-working spaces, consent-based premises, ATMs and telecom towers, and state specific information requirements. Together with defined documentation requirements for different forms of businesses, this should help reduce differing interpretations and make the registration process more predictable for genuine taxpayers,” said Saurabh Agarwal, Tax Partner, EY India.
Apart from this, the CBIC has also issued detailed circulars on demand, adjudication and appeal proceedings, pre-deposit, input service distributor, and payment for export of goods, amongst others.
In a circular on demand, adjudication and appeal proceedings, the CBIC has spelt out a uniform framework for officials in quasi-judicial proceedings to ensure consistency, transparency, and uniformity in the implementation of provisions of law across field formations.
Manoj Mishra, Partner and Tax Controversy Management Leader, Grant Thornton Bharat noted that the reforms by the 57th GST Council focus beyond rates to some of the structural and procedural frictions that businesses encounter across the GST lifecycle. The subsequent clarifications reinforce this direction, spanning registration, credit management, exports, adjudication and dispute resolution,” he said.