The proper officer will examine the GST registration application filed by the applicant in Form GST REG-01. While examining, if the proper officer requires an additional information/ document/ clarification, then the notice in Form GST REG-03 will be served to the applicant. In Form GST REG-03, the proper officer is required to mention the appropriate reason for dissatisfaction.
The current article briefly explains the provisions attached with Form GST REG-03.
Reason for the issuance of Form GST REG-03
Every person willing to obtain GST registration is required to electronically file an application in Form GST REG-01. The application so filed would be examined by the proper officer. In case the application filed is appropriate and proper officer is duly satisfied with the same, then, GST registration would be granted to the applicant.
However, in case the application filed is deficient (incomplete), the proper officer may issue a notice in Form GST REG-03. Such notice will be issued electronically.
In nut-shell, the proper officer can issue a notice in Form GST REG-03 for any of the following reasons-
1. When the proper officer finds that there is any deficient of information or document in the GST registration application filed by the applicant, or
2. When the proper officer requires any additional clarification in respect of information provided in the GST registration application.
The time limit of issuance of Form GST REG-03
Basic provisions of rule 9(2) of the Central Goods and Service Tax Rules, 2017, states that the proper officer is required to issue a notice in Form GST REG-03 within a period of three working days from the date of submission of an application.
However, vide notification no. 62/2020- Central Tax dated 20th August 2020, a proviso is inserted to rule 9(2). As per the newly inserted proviso, in the following situations, the proper officer can issue a notice in Form GST REG-03 within a period of twenty-one days from the date of submission of an application-
Situation 1 – the applicant, while filing registration application in Form GST REG-01, fails to undergo the Aadhaar authentication; or
Situation 2 – the applicant, while filing registration application in Form GST REG-01, doesn’t opt for Aadhaar authentication.
The following table simplifies the time limit of issuance of a notice, by the proper officer, in Form GST REG-03-
Time limit of issuance of a notice, by the proper officer, in Form GST REG-03
| Particulars/ Situation | The time limit within which the notice is to be issued |
| The applicant has opted for Aadhaar authentication. | Three working days from the date of filing of an application. |
| The applicant has opted for Aadhaar authentication, however, fails to undergo the same. | Twenty-one working days from the date of filing of an application. |
| The applicant didn’t opt for Aadhaar authentication. | Twenty-one working days from the date of filing of an application. |
| In any other case | Three working days from the date of filing of an application. |
Action post receipt of Form GST REG-03
The applicant who has received notice in Form GST REG-03 from the proper officer, is required to furnish appropriate clarification, information or documents as specified in the notice. Such reply is to be filed, in Form GST REG-04, within a period of seven working days from the date of receipt of the notice.
Author Bio
ARN generated for cancellation of composition registration on 1st day of august 2020, but authority issued form GST REG 03 seeking UPLOADING of I T RETURN FOR THE YEAR 2018/2019-20.
A) WHETHER THIS IS PERMISSIBLE BY LAW? And B) whether return asked for uploading IT return OF ONE FINANCIAL YEAR CORRESPONDING ASSESSMENT YEAR OR TWO ASSESSMENT YEAR? IN MY OPINION A)THE NOTICE IS NOT SUPPORTED BY LAW. PLEASE CLARIFY. THANKS