Special Drive of GST in Fake Registrations
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- Name Board should be there with GSTIN mentioned at all Principal/Additional place of business.
- Certificate of Registration under GST to be visible affixed at Principal/Additional place of Business.
- Original Registration Documents like PAN, Aadhar, Electricity Bill, Rent Agreement etc to be ready.
- Purchase Invoices, Sales Invoices, E-way bill, Delivery Challans etc.
- Physical stock matches with stock in books of accounts
- If multiple businesses are registered on same premises proper demarcation is done to identify the area, stock etc. (Stick Labels etc. with name for demarcation)
- If Job work for multiple persons is done from same premises proper demarcation is done of stock.
- All address where goods are stored/warehoused are disclosed in GST Registration Certificate.
- For Composition dealers – Along with Certificate of Registration, board should prepared with words
“COMPOSITION TAXABLE PERSON NOT ELIGIBLE TO COLLECT TAX ON SUPPLIES”
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