The proper officer will issue a notice in Form GST REG-03, in case any additional information, clarification or documents is required from the applicant who has applied for the Goods and Services Tax (GST) registration. In response to such notice, the applicant is required to file a reply, providing such additional information, clarification or document, in Form GST REG-04.

Rule 9 of the Central Goods and Services Tax Rules, 2017 deals with the provisions of filing a reply in Form GST REG-04 and consequence thereof. The present article briefly explains submission of reply in Form GST REG-04, steps to be followed on the GST portal and action post filing/non-filing of the reply.

Submission of reply against a notice issued in Form GST REG-03

As per rule 9(2) of the Central Goods and Services Tax Rules, 2017, the applicant who has received notice in Form GST REG-03 is required to, electronically, submit a reply in Form GST REG-04.

Steps for filing Form GST REG-04 on the GST portal

The applicant is required to follow the below steps in order to file Form GST REG-04 on the GST portal-

STEP 1 – Visit site https://www.gst.gov.in/.

STEP 2 – Click on Login and enter correct ‘Username’ and ‘Password’.

STEP 3 – Navigate the path Services > Registration > Application for Filing Clarifications.

STEP 4 – Enter any of the following Number-

Reference Number of Notice; or

Application Reference Number (ARN).

STEP 5 – Click on SEARCH.

STEP 6 – If any modification in the Registration Application Filed is to be done, then select YES or else select NO.

STEP 7 – In case YES is selected-

  • The original registration application will be available in editable mode. All those fields for which the notice in Form GST REG-03 is issued can be edited.
  • Edit the details appropriately and submit the additional documents, if required.

STEP 8 – In case NO is selected, a page will appear, wherein, –

  • Submit ‘Query Response’; and
  • Provide ‘Additional Information’, if any.
  • Submit supporting documents, if any.

STEP 9 – Submit ‘Application for Filing Clarifications’ in Form GST REG-04 using either DSC, E-sign or EVC.

The time limit for filing reply in Form GST REG-04

The applicant is required to submit the Application for Filing Clarifications in Form GST REG-04 within a period of seven working days from the date of the receipt of the notice in Form GST REG-03.

Action post filing/ non-filing of reply in Form GST REG-04

After receipt of reply from the applicant in Form GST REG-04, the proper officer can take any of the following action-

ACTION 1 – When the proper officer is satisfied by the reply filed from the applicant-

Here, the proper officer will approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of the reply in Form GST REG-04.

ACTION 2 – When the proper officer is not satisfied by the reply filed from the applicant-

Here, the proper officer will reject the registration application and, accordingly, inform the applicant, electronically, in Form GST REG-05. At this point, the proper officer is required to record in writing the reasons for rejection of the application.

However, in case the applicant, post receipt of notice in Form GST REG-03, don’t file any reply against the same. Then, in such case, the proper officer will reject the registration application and inform the applicant in Form GST REG-05.

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