A order in Form GST REG-05 will be passed by the Proper Officer in case when one of the following application get rejected:
- GST Registration Application
- GST Registration Amendment Application
- Application for Cancellation of GST registration
- Application for Revocation of cancellation of registration
This article will shed light on the circumstances under which order is passed in GST REG-05 and actions that can be taken post issuance of such order.
Circumstances under which order is issued in Form GST REG-05
Order in Form GST REG-05 can be issued by the Proper Officer rejecting the one of the application whether it is GST registration Application, GST registration Amendment Application, Application for Cancellation of GST registration, or Application for Revocation of cancellation of registration. However, the Proper Officer needs to follow the below steps before issuing an order in Form GST REG-05.
- Issue a show cause notice and ask the applicant to tell why the relevant application should not be rejected.
- It is mandatory that a proper officer has to mention all the reasons behind rejecting the applicant’s application in the issued show cause notice.
- The proper officer is required to evaluate the reply, if any, filed by the applicant against the show cause notice so issued.
- If a reply/ response is filed by the applicant against the show-cause notice issued, the Proper officer needs to evaluate the reply.
- Finally, if the reply too is not enough to satisfy the Proper officer, then he/she will issue an order in Form GST REG-05, rejecting the application.
Read Also: Step-by-Step Guide to File GST REG-01 Online on The Portal
The below table, comprises the relevant rule, the form number of the show cause notice and the form number of the reply-
| Particulars | Relevant rule | Form No. of notice dismissing the relevant application | Form number of reply filed by applicant / taxpayer against which form GST REG-05 has been issued |
|---|---|---|---|
| Order rejecting GST Registration | Rule 9 | Form GST REG-03 | Form GST REG-04 |
| Order rejecting amendment of GST registration | Rule 19 | Form GST REG-03 | Form GST REG-04 |
| Order rejecting cancellation of GST registration | Rule 22 | Form GST REG-17 | Form GST REG-18 |
| Order rejecting revocation of cancellation of GST registration | Rule 23 | Form GST REG-23 | Form GST REG-24 |
In a Summerised manner, the proper officer is empowered to issue an order in Form GST REG-05 only under any of the following circumstances-
- The applicant failed to reply against the notice issued by the Proper officer; or
- The reply submitted by the applicant failed to satisfy the proper officer.
Action Post Receipt of an Order in Form GST REG-05
The applicant who has received the order rejecting their application in Form GST REG-05, if aggrieved, can appeal to the Appellate Authority using Form GST APL-01. It needs to be filed within three months from the date of receipt of the order in Form GST REG-05. The Process to file an appeal on GST Portal is stated below.
- Open a browser and head-up to https://www.gst.gov.in/
- With appropriate Login Credentials, login on the portal
- Navigate to Services > User Services > My Applications
- Thereafter Select ‘Application Type’ as ‘Appeal to Appellate Authority’ and then click on ‘New Application’
- Now Select ‘Order Type’ as ‘Registration Order’ and fill the order number and then click on SEARCH
- Submit the details along with required documents
- Using DSC or EVC Submit the form
