GST Registration – Documents Requested or Application Rejected

All entities engaged in providing supply of more than Rs.20 lakhs of goods or services in most states are required to obtain GST registration (Check GST registration criteria). Once a GST registration is submitted on the GST Common Portal, GST registration certificate is provided to most applicants within a period of 10 working days. However, some applicants may be requested by the GST department to submit additional information or documents. In rare cases, the application for GST registration could also be denied. In this article, we look at such cases, wherein after submission of a GST registration application, additional documents are requested or the GST application is rejected.

Submission of GST registration application

After submission of a GST registration application along with the list of documents required, an acknowledgement as shown below is provided to the applicant.

The ARN number mentioned in the GST registration application acknowledgement can be used to track the status of the application. It normally takes about 7 working days for the provisional GSTIN to be provided and an additional 2 days for providing final GSTIN with GST registration certificate. If GST registration application is approved, GST registration certificate as shown below will be issued in soft-copy format to the applicant.

Additional Documents Requested

If the GST registration application does not contain all the necessary documents or information, then the GST officer processing the application would issue a notice seeking additional information or clarification or documents as shown below:

In such a case, the GST registration applicant can submit the required information or documents as cited by the GST Officer on the common portal before the date mentioned in the notice. After submission of the information, if the GST Officer is satisfied with the information submitted, GST registration would be issued. In case, the processing officer is not satisfied with the reply or the applicant fails to submit a reply within the time mentioned, the application would be cancelled.

It is important to note that a GST Officer cannot order for a personal hearing for issuing a new GST registration certificate. The status of processing of the application and any concerns can be mentioned only through the provided GST forms.

GST Registration Application Rejected

In case, the processing officer is not satisfied with the reply or the applicant fails to submit a reply within the time mentioned, the application would be cancelled. On rejection of a GST registration application, the GST Officer would issue the following notice to the taxpayer. All GST application rejections must be conveyed to the applicant in writing along with the reasons for rejection, as per GST regulations.

If the taxpayer has rectified the issues mentioned in the GST registration application cancellation order, a fresh GST registration application can be submitted. In case the applicant has questions regarding the reasons for rejection, the nearest GST Seva Kendra can also be approached for assistance.

The post GST Registration – Documents Requested or Application Rejected appeared first on IndiaFilings.com | Learning Center.