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GST Registration : Filing or responding to a notice received from tax officials for deficiencies

Updated on:  

08 min read

The taxpayer has to take sufficient care to enter details at the time of GST registration since it will form a part of his permanent record. There is, however, always a possibility of human error leading to mistakes in entering data. The taxpayer might also receive a notice as a result of such mistakes. However, this should not be a cause for worry. There is an option to clarify registration details as a response to such a notice.

Latest Update

28th May 2021
Due date to file application for revocation of cancellation of registration falling between 15th April 2021 up to 29th June 2021 is 30th June 2021.

1st May 2021
The time limit to take actions, reply or pass orders as given under Rule 9 of the CGST Rules, 2017 that falls between 1st May 2021 and 31st May 2021 has been extended up to 15th June 2021.

5th March 2021
The Search ARN Functionality for Registration, post-TRN Login has been enhanced for the taxpayers.

31st January 2021
1. Persons applying for Registration in Form GST REG-01 as SEZ unit and SEZ developer would now be required to provide the validity period, as per Letter of Approval (LOA)/Letter of Permission (LOP).
2. A functionality has been provided to registrants to upload the copy of Notification issued by MEA /State while applying for Registration on GST Portal in Form GST REG-13.
3. Aadhaar Authentication for one Promoter and Primary authorized signatory has been implemented on the portal for existing taxpayers.

31st December 2020
1. For Taxpayers applying for new registration and opting for Aadhaar Authentication, the authentication would now be required to be done only for one Primary Authorized Signatory and one Promoter/Partner, instead of all.
2. A person registered as a GST Practitioner can now file an application for cancellation of their Registration, in Form GST PCT-06
3. While applying for a new Registration application, the taxpayers will now be shown some additional details related to the same PAN, in a table.
4. Immediately after initiation of GSTIN cancellation, the status of GSTIN for which cancellation is initiated will be shown as “Suspended” on the GST Portal.
5. Taxpayers can select the jurisdiction of CBIC and states/UTs on the basis of PIN code

20th August 2020
An option is given for Aadhaar authentication while obtaining the GST registration. The rules are amended with effect from 21st August 2020 as follows:
1. In case the aadhaar authentication is opted for, it must be completed while submitting the application. The date of application is earlier of the date of aadhaar authentication or fifteen days from the submission of the application in Part B of Form GST REG-01.
2. For the rest of the applicants, physical verification of place of business will be carried out, including document verification, as the case may be, with permission.
3. Cases of deemed approval have also been listed.

Click here to know more about aadhaar authentication.

27th June 2020
The time limit for completion or compliance has been further extended to 31st August 2020, where the time limit falls between the period from 20th March 2020 to 30th August 2020. But it does not include cases where a person needs to obtain GST registration under section 25 (Normal registration) and 27 (Registration as a casual taxable person/ non-resident taxable person) of the CGST Act.

3rd April 2020
The time limit for completion or compliance has been extended to 30th June 2020, where the time limit falls between the period from 20th March 2020 to 29th June 2020. It does not include cases where a person needs to obtain GST registration under section 25 (Normal registration) and 27 (Registration as a casual taxable person/ non-resident taxable person) of the CGST Act.

General mistakes made while registering for GST

  • Entering wrong jurisdiction details 
  • Taking registration on the basis of a cancelled PAN
  • Entering personal PAN instead of business PAN
  • A mismatch between details of promoters and their PAN data
  • A mismatch between details of promoters and Director Identification Number (DIN) details from MCA database
  • A mismatch between details of promoters and UIDAI (Aadhaar) database
  • Incorrect Company Identification Number (CIN)
  • Missing/insufficient/out-of-date supporting documents
  • Transcription errors while entering the required data in the registration form
  • Attaching incorrect documents

How to give reply to notice received from tax officials for deficiencies?

Step 1: In the case of new registrations, click on ‘Register Now’ and select the ‘Temporary Reference Number (TRN)’ option. Proceed by entering the TRN. The mobile/email OTP may be required at the next stage. In the case of existing registrations, log in to the GST portal by entering the relevant credentials.

Step 2: Go to Services > Registration and click on ‘Application for Filing Clarifications’

Step 3: To file a reply, look-up the notice by using the reference no. of the notice or by using the Application Reference No. (ARN).

Step 4: In order to respond to specific queries raised by the department, the following steps may be followed in case of a new registration application:

  • If ‘Yes’ is selected under the ‘Modification in the Registration Application filed’, the original registration application will appear with the option to edit all those fields for which notice had been issued. The necessary changes can be made and requisite documents can be uploaded.
  • If  ‘No’ is selected, an application will be made available along with various ‘Queries’ to which our ‘Query Response’ will have to be submitted. 

Step 5: Additional information along with supporting documents should be submitted.

Step 6: Carry out the verification process by selecting the name of the authorised signatory from the drop-down list and the place. Depending on the authentication method available, either ‘Submit with DSC’ or ‘Submit with EVC’ can be chosen to submit the application.

Precautions to be taken to avoid notice

The following precautions may be taken to ensure that mistakes at the time registration are eliminated:

  • Ensure that details like PAN, name of the business, the constitution of business, etc. are matching with the details appearing as per PAN records since GST registration is PAN-based. Further, check the status of PAN to ensure that it is not cancelled.
  • Verify the e-mail address and phone number provided so that the OTP and the TRN can be received on the correct e-mail address/phone number.
  • Submit the registration application within 15 days to avoid automatic purging of the same from the system.
  • Ensure that promoter/authorised signatory details like DIN, PAN, Aadhaar, etc. are matching with their respective databases (MCA, NSDL, UIDAI, etc.).
  • Enter a valid address since an on-site visit may be made by the relevant authorities.
  • Check that updated and valid supporting documents are uploaded for every detail required.
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