Complete Details of Form GST REG-03

Last Updated On: Oct. 21, 2020, 11:53 p.m.
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FORM GST REG-03

The Form GST REG-03 is used by the proper officer to examine the registration application filed by the applicant. If the Proper officer requires any additional information or document or clarification regarding the registration application, the proper officer serves notice in the Form GST REG-03. The Proper Officer needs to mention the reasons for issuing the notice.

 

ISSUANCE OF GST REG-03:

Any person who is willing to obtain GST registration is required to apply in the Form GST REG-03 electronically. The application filed by the applicant is examined by the proper officer. In case if the application filed is appropriate and the proper officer is duly satisfied with the application filed by the applicant then, GST registration would be granted to the applicant.

However, in case the application filed is incomplete or has any mistakes or errors, the proper officer may issue a notice in Form GST REG-03. Such notice will be issued electronically.

The proper officer can issue a notice in Form GST REG-03 for any of the following reasons-

1. When the proper officer finds that there is any incomplete information or document in the GST registration application filed by the applicant, or

2. When the proper officer requires any additional clarification in respect of information provided in the GST registration application.

 

Form GST REG-03

 

TIME LIMIT:

According to the provisions of rule 9(2) of the Central Goods and Service Tax Rules, 2017, the proper officer is required to issue a notice in Form GST REG-03 within a period of three working days from the date of submission of an application.

Through a vide notification no. 62/2020- Central Tax dated 20th August 2020, a proviso is inserted to rule 9(2). According to the newly inserted proviso, in the following circumstances, the proper officer can issue a notice in Form GST REG-03 within a period of twenty-one days from the date of submission of an application-

  • The applicant in the process of filing registration application in Form GST REG-01 fails to undertake the Aadhaar authentication
  • The applicant, while filing registration application in Form GST REG-01, doesn’t opt for Aadhaar authentication.

 

The following table simplifies the time limit of issuance of a notice, by the proper officer, in Form GST REG-03-4-

 

Particulars/ Situation The time limit within which the notice is to be issued
The applicant has opted for Aadhaar authentication. Three working days from the date of filing of an application.
The applicant has opted for Aadhaar authentication, however, fails to undergo the same. Twenty-one working days from the date of filing of an application.
The applicant didn’t opt for Aadhaar authentication. Twenty-one working days from the date of filing of an application.
In any other case Three working days from the date of filing of an application.

 

CONCLUSION:

The applicant who has received notice in Form GST REG-03 from the proper officer is required to furnish appropriate clarification, information, or documents as specified in the notice. Such reply is to be filed, in Form GST REG-04, within a period of seven working days from the date of receipt of the notice

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