Following the latest decisions of the Goods and Services Tax (GST) Council , the Central Board of Indirect Taxes and Customs (CBIC) issued eight circulars focusing on simpler registration with a list of required documents, export payments and clear guidelines for raising tax demands with focus on pre-show-cause notices and proving the intent of fraud before invocation of charges.

Citing an analysis of GST registration applications, including the reasons for rejection and the nature of queries raised during processing, the CBIC said that delays or rejections were often attributable to certain deficiencies in the applications including non-furnishing of requisite information or documents; submission of incorrect, incomplete, or inconsistent details, or uploading of documents that are not clearly legible.…