Sandipan Mitra is the CEO and co-founder of Pice. He boasts eight years of experience in the B2B and fintech sector. Sandipan's journey includes significant roles at multiple Indian Unicorns Including Product at PayU, and as founding member / VP, Product at Open Financial Technologies.
GST Reg-04 is used to respond electronically to notices (GST Reg-03) seeking clarifications or missing details in GST registration applications.
Responses via GST Reg-04 must be submitted within 7 working days from receipt of notice GST Reg-03.
Filing GST Reg-04 involves logging into the GST portal, providing clarifications, correcting details, and attaching additional documents.
Failure to respond timely or adequately through GST Reg-04 can result in rejection (GST Reg-05) of the GST registration application.
It’s advisable to consult a GST professional to ensure completeness and accuracy in filing the GST Reg-04 response.
Whenever an application for GST registration under Rule 8 is found to be deficient by the proper officer, he may electronically send a notice in the prescribed form GST Reg-03 to the applicant. Such circumstances generally arise when an applicant has failed to provide a crucial document or has submitted incomplete particulars related to their business while filing for GST registration.
Whatever the case may be, if you receive a GST Reg-03 document, you must provide a response via form GST Reg-04 that includes the missing additional information, details, or clarification. This blog focuses on providing a guide about GST Reg-04.
Submission of Reply Against a Notice Issued in Form GST Reg-03
According to Rule 9(2) of the CGST Rules, 2017, when an applicant receives a notice in Form GST Reg-03 seeking clarification, additional documents, or information regarding their GST registration application, they must submit a reply electronically in Form GST Reg-04 within seven working days from the date of receipt of the notice. This reply should clearly address the issues raised and be accompanied by relevant supporting documents.
The entire communication takes place through the GST portal under the “Track Application Status” feature. It is crucial to respond within the stipulated time, failing which the application may be rejected under Rule 9(4). Since GST procedures can be complex, especially for first-time applicants, it is highly recommended to consult a GST practitioner or professional to ensure the reply is accurate, complete, and complies with legal requirements, minimizing the risk of rejection or delay in the registration process.
Steps for Filing Form GST Reg-04 on the GST Portal
As a petitioner, you have to follow these steps to file GST Reg-04 online successfully:
Step 1: Visit the official GST portal.
Step 2: Enter into your GST account using the correct credentials.
Step 3: Access the 'Registration' section under 'Services'. Thereby, choose 'Application for Filing Clarifications'.
Step 4: Provide any of the following numbers:
Application Reference Number (ARN), or
Reference Number of Notice
Step 5: Click on 'Search'.
Step 6: If you feel any changes are to be made to the already filed enrollment, continue with 'Yes'; otherwise, click 'No'.
Step 7: Considering that you have selected yes, then follow these steps:
You can access the initially filled application in editable mode. Therefore, you can individually address the fields highlighted in the GST Reg-03 form and rewrite those details.
You must edit the information correctly and attach extra documents if required.
Step 8: If you have chosen 'No', then a fresh page appears, wherein you see these options:
Submit Query Response
Submit Supporting Documents
Provide Additional Details
Step 9: Click 'Submit' to forward this application using e-sign, EVC or DSC.
The Time Limit for Filing Reply in Form GST Reg-04
GST registration applicants who receive GST Reg-03 are required to submit their response in form GST Reg-04 within 7 working days from the date of acknowledging the notice in GST Reg-03.
Action Post Filing/ Non-filing of Reply in Form GST Reg-04
After getting a response from a GST registration applicant via form GST Reg-04, the relevant officer can adopt any of the below-mentioned actions:
Situation 1: When the Proper Officer is Contented After Seeing the Response
In this case, the GST registration procedure will be completed within another 7 working days after submitting the Reg-04 form.
Situation 2: When the Executive Officer is Not Satisfied With the Applicant’s Response
In these situations, the application is nullified immediately, and the proper officer communicates this by issuing a Reg-05 form addressed to the applicant. At this stage, the officer must write why they rejected the registration application.
Conclusion
Overall, Form GST Reg-04 is vital from a GST registration applicant’s perspective as it serves as the medium for providing additional information, clarifications, or documents required by the proper officer in response to a notice issued in Form GST REG-03 under Rule 9(2) of the Central Goods and Services Tax Rules, 2017.
It ensures that the applicant can address deficiencies in their registration application and facilitates the approval process for GST registration.
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FAQs
What is GST Reg-03?
GST Reg-03 is a notice issued by the GST officer if your GST registration application under Rule 8 lacks clarity or essential documents. It requests additional information or clarification regarding the registration details provided by you. You must respond promptly to avoid rejection. The response is submitted through the GST portal via form GST Reg-04.
How soon must I respond to a GST Reg-03 notice?
You must respond to a GST Reg-03 notice within 7 working days from the date you receive it. Failure to reply within this time frame may lead to rejection of your GST registration application. It’s essential to monitor the GST portal regularly after filing your registration. Timely submission of your clarification helps in smooth processing and approval of your application.
How do I submit GST Reg-04 on the GST portal?
Log in to the GST portal using your credentials, then select "Application for Filing Clarifications" under the "Registration" section. Enter your Application Reference Number (ARN) or notice number to proceed. Edit any highlighted fields and upload necessary supporting documents. Finally, submit your response using E-sign, DSC, or EVC.
What happens after I submit GST Reg-04?
After submitting GST Reg-04, the GST officer reviews your clarification within the next 7 working days. If satisfied, the officer will approve your GST registration application. If not satisfied, the officer rejects your application and issues GST Reg-05, clearly stating reasons for rejection. Therefore, ensure your response addresses all deficiencies effectively.
Do I need professional help for submitting GST Reg-04?
Although it’s not mandatory, seeking professional assistance can greatly improve the accuracy and completeness of your response. GST practitioners or tax professionals have expertise in handling registration queries and compliance requirements. Their guidance helps avoid common errors, ensuring timely and proper submission. This reduces the risk of rejection and delays in your registration process.
Sandipan Mitra is the CEO and co-founder of Pice. He boasts eight years of experience in the B2B and fintech sector. Sandipan's journey includes significant roles at multiple Indian Unicorns Including Product at PayU, and as founding member / VP, Product at Open Financial Technologies.
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