An Alumnus of IIM and DU with almost a decade of experience in the banking and finance sectors. I had the opportunity to work with all types of institutions in BFSI ecosystem like Bank, NBFC, Fintech, Consulting and Auditor. I started my professional journey at KPMG and subsequently worked in leading names of the BFSI sector including Ujjivan Bank, Vistaar Finance. Currently building a fintech startup ( PICE) by handling alliances, compliance and creation of GTM strategy for payments and credit product.
Form GST REG-05 is the official order issued by the GST officer to reject registration, amendment, cancellation, or revocation applications.
It is issued when the applicant fails to respond to a show-cause notice or provides an unsatisfactory reply.
Different rules and forms (REG-03, REG-17, REG-23, etc.) trigger rejection orders under REG-05.
Applicants can appeal against a REG-05 order within 3 months by filing Form GST APL-01 on the GST portal.
Timely and accurate response to show-cause notices can help avoid rejection under Form GST REG-05.
The Form GST REG-05 is an official order which is issued by the proper officer in the case of rejection of GST-related applications. In particular, the form is used to notify the applicants of the rejection of their application for GST registration, GST registration amendment request or cancellation of registration. It also extends a formal record of such a decision.
This blog shall further explain when a Form GST REG-05 order is issued and the course of action recommended.
Purpose of the Form GST REG-05
The proper officer shall issue an order in Form GST REG-05, in case any of the following applications are rejected:
Application for registration under GST
Application for amendment of GST registration
Application for the cancellation of GST registration
Application for the revocation of the previously cancelled GST registration
Conditions Under Which the Order in Form GST REG-05 is Issued
The appropriate official shall only issue an order in Form GST REG-05, in case any one of the following conditions apply:
In case the applicant does not respond to the proper officer’s notice.
If the proper officer is dissatisfied with the response of the applicant.
Show Cause Notice Form Types & Corresponding Reply Forms
The table below highlights the applicable rule forms which dismiss the relevant application, as well as the reply-to-show-cause notice form (GST REG-05 is issued against this):
Particulars
Applicable CGST Rule
Form Which Dismisses the Concerned Application
Form Filed by Taxpayer Against which the Order in GST REG-05 is Issued
Order for the rejection of GST Registration
Rule 9
Form GST REG-03
GST REG-04
Order for the rejection of amendment of GST registration
Rule 19
Form GST REG-03
GST REG-04
Order which rejects the cancelled GST registration
Rule 22
Form GST REG-17
GST REG-18
Order which rejects the revocation of already cancelled GST registration
Rule 23
Form GST REG-23
GST REG-24
Issuing of Form GST REG-05: Steps Taken by the Proper Officer
As discussed above, GST form REG-05 is an order issued by the proper authority in the case of rejection of a registration application, amendment, registration cancellation, or cancelled registration revocation.
Here are the steps that the proper officer is supposed to initiate in order to complete the process of issuing an order in Form GST REG-05:
Step 1: Send the show-cause notice to the concerned applicant. This notice shall request the applicant to explain their reason as to why their application should not be declined.
Step 2: In the show cause notice, the officer is required to state the reason for the potential rejection of the application as well.
Step 3: The authority is obligated to take the applicant’s response to the issued show-cause notice, into consideration.
Step 4: In case the proper officer is dissatisfied with the response, they will have to issue an order on Form GST REG-05, which will deny the application.
What Do I Do Upon Receiving an Order in Form GST REG-05?
If an applicant or taxpayer happens to receive an order in Form GST REG-05, they must proceed to submit an appeal with the Appellate Authority via Form GST APL-01. This appeal has to be extended within 3 months, starting from the date on which the Form GST REG-05 order is received.
The applicant/taxpayer will have to follow the below-mentioned steps to register their appeal on the GST portal:
Step 1: Visit the official website, https://www.gst.gov.in/. Log in with your appropriate credentials.
Step 2: Choose Services, then go to ‘User Services’, followed by ‘My Applications’ from the drop-down section.
Step 3: Select ‘Appeal to Appellate Authority’ as your ‘Application Type’.
Step 4: Finally, select the ‘Registration Order’ option as the order type. Enter the appropriate order number. Click on ‘SEARCH’ from the drop-down list.
Step 5: Submit the required information as well as relevant documentation.
Step 6: Use DSC/EVC to submit your filled-out form.
Form GST REG 05 is a significant document issued by the proper officer in the case of rejection of a registration application, amendment, cancellation of registration, or cancellation of registration revocation. It is necessary to fill and submit this form accurately to ensure compliance with GST regulations.
By going through and abiding by the prescribed format/guidelines, taxpayers shall be able to provide satisfactory responses to the show-cause-notices in a timely manner. This will, in turn, help effectively avoid undesirable outcomes or potential complications.
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FAQs
What is Form GST REG-05?
Form GST REG-05 is an official order issued by the proper officer when an application related to GST is rejected. It may pertain to a new registration request, amendment of existing registration, cancellation, or even revocation of cancellation. Essentially, this form serves as a legal notice of rejection and provides a record of the decision made by the GST authority.
Under what circumstances is Form GST REG-05 issued?
This order is issued when an applicant either fails to respond to a show-cause notice (SCN) or submits an unsatisfactory reply. The officer may reject the application if the documents provided are invalid, incomplete, or inconsistent. Additionally, non-compliance with GST provisions, ineligibility under GST law, or suspicious/fraudulent intent can also trigger the issuance of Form GST REG-05.
What should I do if I receive an order in Form GST REG-05?
If you receive this order, you should immediately file an appeal before the Appellate Authority using Form GST APL-01. The appeal must be filed within 3 months from the date of receipt of the REG-05 order. On the GST portal, you can log in, select “Appeal to Appellate Authority,” and submit all required details with supporting documents. Filing within the deadline is crucial to protect your GST rights.
Can I re-apply for GST registration after rejection via REG-05?
Yes, you can re-apply for GST registration after rejection, but you must address the issues highlighted in the rejection order. For example, if documents were missing or incorrect, ensure that proper documentation is uploaded in the fresh application. However, if the rejection was due to serious non-compliance, you may need to resolve those legal issues first before applying again to avoid repeated rejection.
How can I avoid rejection and issuance of Form GST REG-05?
To avoid rejection, always respond to the show-cause notice in a timely and accurate manner. Submit all required documents, including identity proof, address proof, business proof, and other relevant certificates, in the correct format. Keep your application error-free and ensure compliance with GST eligibility conditions. A well-prepared response to the SCN significantly reduces the chances of your application being rejected.
An Alumnus of IIM and DU with almost a decade of experience in the banking and finance sectors. I had the opportunity to work with all types of institutions in BFSI ecosystem like Bank, NBFC, Fintech, Consulting and Auditor. I started my professional journey at KPMG and subsequently worked in leading names of the BFSI sector including Ujjivan Bank, Vistaar Finance. Currently building a fintech startup ( PICE) by handling alliances, compliance and creation of GTM strategy for payments and credit product.
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