GST Registration: GST Officer Asking for Proof of Ownership of Mobile Number & Email ID

Getting GST Registration is no more an easy job. There is a long pending demand of GST Professionals that the Central Board of Indirect Taxes & Customs (CBIC) should issue a Standard Operating Process (SOP) on Documents demanded by GST Officers for doing GST Registration.

For Example, a GST officer may ask for anything like house tax receipts or electricity bill receipts, or Registered Stamp Duty “along with Accurate GEO Tagging” as Proof of Place of business and can reject the application even if one of them is missing. There is no set process and that is what is causing worry.

Recently one incident has come into the picture where the GST Officer has asked for evidence in respect of ownership of the mobile number and email ID of the Applicant.

Another Incident has come into the picture where the GST Officer has asked for Latitude and Longitude up to 6 Decimal for Places of Bussiness.

Earlier in the matter of Ranjana Singh v. Commissioner of Service Tax [W.P (Tax) 1084 of 2021 dated December 12, 2021], Allahabad HC set aside the rejection of application of GST registration on the ground that, if for the purpose of proof of business ownership there is an option to furnish either house tax receipts or electricity bill receipts, then the application cannot be rejected on the basis of non-compliance if receipt of electricity bills are not furnished.