When an applicant submits an application of GST registration in Form GST REG-01 an authorised proper officer will check, verify and examine their application. If the proper officer requires additional information or documents or even clarification then notice in form GST REG 03 will be served to the applicant.
The Proper Officer will mention the appropriate reason for dissatisfaction In form GST REG 03. This article briefly explains all the provisions attached with the form GST REG-03.
Reason for the Issuance of Form GST REG 03
Every person who wants to obtain GST registration must have to file an application via GST REG-01 online 
Check out the simple guide to file GST REG 01 form online on the official portal. Also, we have mentioned the applicability, process of filing, and Aadhaar authentication. Read more . After successfully submitting the form a Proper officer will check the Form. If the details filled in it is found to be accurate and the proper officer is duly satisfied with the same, GST Registration would be granted to the applicant.
However, if the Proper officer found the details inappropriate and deficient (incomplete) he/she has the power to issue a notice in Form REG-03. This Notice will be issued electronically.
Normally, a Proper Officer can issue a notice in Form GST REG-03 for one of the below-engraved reasons.
- If any deficient of information/ document in the GST REG-01 filed by the applicant found by the Proper Officer
- When a proper officer wants any additional clarification regarding the information provided in the GST registration form
Get to know the complete GST registration procedure online on the Indian government GST portal official website. We have explained by the actual screenshot of every step. Read more
Get to know the complete GST registration procedure online on the Indian government GST portal official website. We have explained by the actual screenshot of every step. Read more Time Limit of Issuance of Form GST REG-03
The basic provisions of Rule 9 (2) of Central Goods and Service Tax Rules 2017 states that for the proper officer it is necessary to issue a notice in Form GST REG-03 within three working days from the date of submission of the form by the applicant.
However, a proviso has been inserted in Rule 9(2) with Notification no. 62/2020- Central tax released on 20th August 2020. It states that In the following situations, the proper officer may issue a notice in Form GST REG-03 within a period of twenty-one days from the date of submission of the application-
Situation 1: The applicant, while filing the registration application in Form GST REG-01, fails to undergo Aadhaar authentication.
Situation 2: The applicant, while filing the registration application in Form GST REG-01, does not opt for Aadhaar authentication 
Paying heed to the current scenario where GST evasion is plaguing the society, GST governance is doing anything possible to eradicate the plague. Read more .
Time Limit of Issuance of a Notice in GST REG-03 Form
The following table simplifies the time limit for issuing notice by the proper officer, in Form GST REG-03.
| Particulars/ Situation | The time limit within the notice needs to be issued |
|---|---|
| If the applicant opted for Aadhaar authentication. | 3-working days from the date of filing the form. |
| Applicant opted for Aadhaar authentication but fails to undergo the same. | 21-working days from the date of filing of an application. |
| If the Applicant didn’t opt for Aadhaar authentication. | 21-working days from the date of filing of an application. |
| In any other case | 3-working days from the date of filing of an application. |
Action Post Receipt of Form GST REG-03
The applicants who have received a notice in Form GST REG-03 from the proper officer have to submit the appropriate explanations, clarification, information and even documents if needed and specified in the notice. Such a reply has to be filed in Form GST REG-04 within seven working days from the date of receipt of the notice.
fill my gst 3 month before.