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All About GST REG 05 Form with Circumstances & Post Receipt

GST REG 05 Form

A order in Form GST REG-05 will be passed by the Proper Officer in case when one of the following application get rejected:

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 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

The below table, comprises the relevant rule, form number of the show cause notice and form number of the reply-

ParticularsRelevant ruleForm No. of notice dismissing the relevant applicationForm number of reply filed by applicant / taxpayer against which form GST REG-05 has been issued
Order rejecting GST RegistrationRule 9Form 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 Form GST REG-04
Order rejecting amendment of GST registrationRule 19Form GST REG-03Form GST REG-04
Order rejecting cancellation of GST registrationRule 22Form GST REG-17Form GST REG-18
Order rejecting revocation of cancellation of GST registrationRule 23Form GST REG-23Form GST REG-24

In 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

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Sourabh Kumar
Sourabh Kumar is Tech Influencer who wants to explore new fields, Documents and represent his gained knowledge to the world. He is having a vast experience in writing content in Technology, Social Issues, and the education field. Interest in learning new things and sharing observations and knowledge brings him to SAG Infotech as Content Writer. View more posts
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