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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.

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-

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-03Form 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 a Summerised manner, the proper officer is empowered to issue an order in Form GST REG-05 only under any of the following circumstances-

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.

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