Quick Guide to File GST REG-04 Form Online on the Portal

The proper officer will circulate a notice in Form GST REG-03, in case more details, clarification, or credentials are expected from the petitioner who has filed for the enrollment of Goods and Services Tax (GST). In acknowledgment of the notice, the petitioner is expected to file a reply, giving before-mentioned extra information, description, or credentials, in Form GST REG-04.

Rule 9 of the Central Goods and Services Tax Rules, 2017 proceeds with the procurement of answering in Form GST REG-04 along with further consequences. The existing article describes the submission of reply in Form GST REG-04, measures need to be taken on the GST portal, and action post-filing/non-filing of the answer.

Form GST REG-03 Notice Issued

The petitioner who has received a notice in form GST REG-03 Get the complete details of the GST REG 03 form. Also, we have mentioned the reason for the issuance and time limit of the form GST REG 03. Read more is needed to provide an answer electronically form GST REG-04 stated in rule 9(2) of the Central Goods and Services Tax Rules, 2017.

Step by Step Procedure of Filing GST REG 04 Form Online

The petitioner is expected to grasp the steps in order to file form GST REG-04 on the GST portal-

Step 1 – Open site https://www.gst.gov.in/.

Step 2 – Go to Login and enter the correct ‘Username’ and ‘Password’.

Step 3 – Navigate the path Services > Registration > Application for Filing Clarifications

Step 4 – Enter any of the subsequent Number->

• Reference Number of Notice or
• Application Reference Number (ARN)

Step 5 – Go to Search

Step 6 – If any change in the Enrollment Application Filed is to be done, then click Yes or else choose No

Step 7 – In case YES is selected-

• The initial enrollment application will be available in editable mode. All those fields for which the notice in Form GST REG-03 is circulated can be rewritten.
• Edit the information suitably and submit the additional documents, if needed.

Step 8 – In case NO is chosen, a page will appear, wherein, –

• Submit Query Response
• Provide Additional Information
• Submit supporting documents

Step 9 – Submit ‘Application for Filing Clarifications’ in Form GST REG-04 using either DSC, E-sign or EVC.

Read Also: Step by Step Guide to File GST REG-01 Online on The Portal 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

Form GST REG-04 Time limit

The petitioner is expected to submit the Petition for Filing Clarifications in Form GST REG-04 within a time of 7 working days from the date of notice in Form GST REG-03.

Operation on After Filing & Non-filing of Response in Form GST REG-04

After receipt of reply from the petitioner in form GST REG-04, the individual officer can attempt any of the subsequent action-

Action 1– If the proper officer is pleased by the answer filed objected by petitioner

From the date of receipt of the reply in form GST REG-04, the proper officer will permit the grant of enrolment to the petitioner in 7 working days.

Action 2– If the proper officer is not provided by the answer filed from the petitioner

Here the proper officer will not accept the enrollment application and accordingly inform the applicant electronically in form GST REG-05 Know about the complete details of the GST REG 05 form. Also, we have mentioned the circumstances and action post receipt of the REG-05 form. Read more . The proper officer is obliged to write the reason for the refusal of the application.

Although in the case of post receipt the notice in form GST REG-03, then do not file any answer again then, in such case, the proper officer will refuse the enrollment application and inform the petitioner in form GST REG-05.