GST registration verification drive — An expert's take on how to expand tax base without frightening a potential registree

The recent instruction No.03/2023-GST dated 14th June 2023 issued by the Central Board of Indirect Taxes & Customs (CBIC) prescribing guidelines for processing of applications for registration under GST has been making news. The instruction running into six pages is a very detailed list of activities which the ‘proper officer’ is expected to do.  Scrutinise all documents uploaded alo…