Application for filing clarification during GST registration process

Every organisation with a turnover of more than a limit must take GST registration. During the registration process, business details are required, including statutory information, address of the business, nature of goods & services, etc. 

While the registration may be approved within 7-10 days, there might be clarifications needed by the tax officer before granting registration to the business.

When does a GST registration applicant receive notice seeking clarifications?

Upon the receipt of the registration application, the department can send a notice for filing clarification in the following cases:

1. Information entered in the registration form mismatches with the supporting attached.
2. The latest documents are not provided (e.g. three months old electricity bill is provided)
3. Details of proprietor, promotors, directors or authorised person mismatches with PAN/Aadhar database.
4. Documents or images uploaded are not visible or blurred.
5. Any additional document or information required by the tax officer

Overview of GST Form to respond to clarifications towards notice

The application for filing clarification firstly displays the application and notice reference number.

Below that, queries raised by the tax officer are listed down, asking the applicant to provide his response.

The applicant can also provide any additional information if they feel it necessary to do so.

The applicant must upload relevant documents (in PDF or JPEG) either when required by the tax officer or voluntarily.

After uploading all details and documents, the applicant has to apply by selecting the name of the authorised signatory and entering the name of the place.

The application can be submitted either with the help of DSC, e-Signature or EVC. After which, a success message is displayed, ensuring the application is submitted to the tax officer.

Step by step process for replying with clarifications to the tax officer

In case of new registration:

• Login to the GST portal via www.gst.gov.in, the homepage of GST is now displayed.
• Now click on “Register Now”, available at the bottom left of the GST portal.

• Select the “Temporary Reference Number” (TRN) option, enter your TRN and click proceed.

• The applicant will receive an OTP on their email/mobile, which they need to enter and then click on proceed.

 In case of an existing registration:

• At the top right corner of the GST homepage, click on “Login” and enter your valid username and password to access your GST account.

• Now, click on services > registration > application for filing clarifications.

• Enter your reference number of application or notice, and then click search.

• If you wish to modify your original registration application, select “Yes” under modification in the registration application and click proceed.

Your original application will now be available in edit mode. You can make desired changes.

• If you select “No” under modification in the registration application, you will see a list of queries raised by the tax officer asking for clarifications.
• Enter your responses in the query response field. You can provide any additional information under the additional information field and upload supporting documents for verification by the tax officer.