The Rajasthan GST Department issued an Order vide RajKaj Ref No.: 13534522 dated February 13, 2025, mandates the inclusion of the K. No. (Electricity Bill) in column 24 of FORM REG-01 for new GST registrations. This requirement, implemented by GSTN since February 4, 2025, includes the name of the Electricity Distribution Company and the K No. from the Electricity Bill. Applicants must also upload a copy of the Electricity Bill as proof of the place of business. Failure to provide a valid K No. may lead to physical verification of the business location. Compliance is directed under sections 25, 151, and 168 of the Rajasthan Goods and Services Tax Act, 2017.
It may be noted that the facility for validation of K.No. in the Electricity Bill for the State of Rajasthan at the time of new application for registration has been implemented by GSTN from 4th of February 2025. For this, the name of Electricity Distribution Company and K No. as per the Electricity Bill has to be mandatorily included in column no. 24 (State Specific Information) of FORM REG-01 while applying for new registration under GST. It is therefore, directed under section 25 read with section 151 of the Rajasthan Goods and Services Tax Act, 2017 that all new applicants should fill the required information in Sr. No. 24 of FORM GST REG-01. Screenshot of the said column is given below. Furthermore, the applicant is also required to upload copy of the Electricity Bill as a proof of place of business.
After filing of registration application by the applicant, the proper officer shall be able to view this information on Boweb interface after the validation. Failure to provide an authenticated K.No. may attract the provisions of physical verification of the place of business.
All persons filing applications for new registration and all officials involved in the process of registration are directed to comply with the above directions in exercise of the powers under section 168 of the said Act.
The Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/02/RajElectricitybillinformREG01duringGSTreg.pdf
