The proper officer passes an order in Form GST REG-05 in case of rejection of any of the following application-

-Application for GST registration,

-Application for amendment of GST registration,

-Application for cancellation of registration, or

-Application for revocation of cancellation of registration.

The present article explains the circumstances under which order is issued in Form GST REG-05 and action post issuance of an order.

Circumstances under which order is issued in Form GST REG-05

Form GST REG-05 is an order issued by the proper officer rejecting the application for registration, amendment, cancellation of registration or revocation of cancellation of registration. However, it is important to understand that before issuing an order in Form GST REG-05, the proper officer is required to follow the below steps-

1. Issue a show cause notice asking the applicant to show cause as to why the relevant application should not be rejected.

2. It is mandatory that the proper officer is required to mention the reason for rejecting the application in the show cause notice so issued.

3. The proper officer is required to evaluate the reply, if any, filed by the applicant against the show cause notice so issued.

4. Finally, if dissatisfied, the proper officer will issue an order in Form GST REG-05 rejecting the application.

Following table highlights the relevant rule, form number of the show cause notice and form number of the reply-

Particulars Relevant rule Form No. of Notice rejecting the relevant application Form No. of the reply filed by the applicant/ taxpayer against which the order in Form GST REG-05 is issued
Order rejecting GST Registration Rule 9 Form GST REG-03 Form GST REG-04
Order rejecting amendment of GST registration Rule 19 Form GST REG-03 Form GST REG-04
Order rejecting cancellation of GST registration Rule 22 Form GST REG-17 Form GST REG-18
Order rejecting revocation of cancellation of GST registration Rule 23 Form GST REG-23 Form GST REG-24

In short, the proper officer can issue an order in Form GST REG-05 only under any of the following circumstances-

1. The applicant has not furnished any reply against the notice issued by the proper officer; or

2. The proper officer is not satisfied by the reply submitted by the applicant.

Action post receipt of an order in Form GST REG-05

The applicant/ taxpayer who has received an order rejecting the application in Form GST REG-05, if aggrieved, has an option to file an appeal to the Appellate Authority in Form GST APL-01. Such an appeal is to be filed within a period of three months from the date of receipt of the order in Form GST REG-05.

In order to file an appeal on the GST portal, the applicant/ taxpayer is required to follow the below steps-

STEP 1 – Visit site https://www.gst.gov.in/ and provide appropriate Login credentials.

STEP 2 – Select Services > User Services > My Applications.

STEP 3 – Select ‘Application Type’ as ‘Appeal to Appellate Authority’ and click on ‘NEW APPLICATION’.

STEP 4 – Select ‘Order Type’ as ‘Registration Order’ and enter the order number. Click on SEARCH.

STEP 5 – Submit the details and documents.

STEP 6 – Submit the form using DSC or EVC.

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