The introduction highlights the increasing concern of fraudulent GST registration to transfer fake Input Tax Credit (ITC) and its impact on government revenue. It emphasizes the need for proper officers to scrutinize registration applications thoroughly. Guidelines Issued by the Government for Proper Officer Scrutiny This section outlines the proper officer’s guidelines when scrutinizing GST registration applications. It covers various aspects, such as verifying the applicant’s information, checking the legibility and compliance of the application, and confirming the accuracy of the principal place of business address. It also mentions the risk rates provided by the Directorate General of Risk Management and the importance of conveying risk information to the applicant when necessary.