Hi, In this article, we will discuss about Rejection of GST Registration Application along with all the questions like – How to check STATUS of the GST registration application, How to know the reason for rejection and What to do next to get GST Registration etc.
Related Articles
1.How to check the ARN status?
2.Next Step, If the ARN status is rejected?
3.Filing e-Appeal to Appellate Authority.
4.The common reason for Rejection of GST Registration Application.
5.What to do next after Rejection of GST Registration Application?
5.What to do next after Rejection of GST Registration Application?
Let's proceed with the topic 'Rejection of GST Registration Application':
If you had applied for GST registration then you must have the TRN and ARN in respect to the application submitted.
How to check the ARN Status?
First of all, to know the ARN status, search the ARN through Services –> Registration –> Track Application Status -> enter the ARN and click the SEARCH button to display the status in GST portal.
Here you will find i) the status of the application ii) Jurisdictional registering authority assigned to either STATE or CENTER.
Next Step, If the ARN status is rejected?
To know the reason for rejection of GST registration application, download the GST rejection order/notice as follows:
i) Login with TRN - In GST portal -> click on Services -> Registration -> click in check box– Temporary Reference Number (TRN) and then enter the TRN with the Captcha Code and click on PROCEED to login.
ii) To download the notice/order select- Services – User Services -View order and notices option and download the notice containing the reason for rejection.
As SCN or Query will be raised only once by the respective officer and reply can be submitted within the stipulated period through the option under Services – Registration – Application for filing clarifications. Hence if the ARN rejected then applicant will have to submit a fresh application.
Filing e-Appeal to Appellate Authority:
In case, applicant finds his stand legally correct in this regard and if he thinks that his application is correct in all respect or the reason of rejection is not correct, then he can go for submit online e-Appeal before the Appellate Authority referring the rejection notice.
The common reason for Rejection of GST Registration Application:
The Show Cause Notice (SCN) contains the actual reason and the query to upload further documents. Accordingly, applicant should reply and submit the document(s) asked for. But the common reasons for rejection after the submission of SCN reply by the applicant are as follows:-
Sometimes, while making the scanned files to be uploaded in a prescribed file size becomes ineligible or unreadable by the respective officer and accordingly notified under SCN.
The address of the Principal Place of Business (PPB) mentioned in the application is differ with the address mentioned in the uploaded documents viz. Trade License, Deed/Rent Agreement/Lease, Property Tax Receipt and Electricity Bill etc.
The name mentioned as OWNER of the premises is not matching with the uploaded documents or he is not the single absolute owner or the property tax receipt having co-owners or carrying the owner name along with suffix as ORS / Others etc.
What to do next after Rejection of GST Registration Application?
Here are some suggestions:-
- In case of uploaded documents notified ineligible or unreadable then re-scan all those documents again under the prescribed file size and check all the PDF/JPEG files before uploading.
- In case, the property tax receipt having co-owners or carrying the owner name along with suffix as ORS / Others etc. – Then related legal document is required about to establish the exact number of co-owners and their combined No Objection Certificate (NOC) in favor of the applicant for running the business in their premises
- In case, the possession of Principal Place of Business (PPB) on RENT – submit the application as RENTED and upload Rent Agreement and check for the NAME signed as actual owner and address in the rent agreement then upload property tax receipt and/or electricity bill exactly having the same name & address. Do not upload any other document contradictory or unnecessary.
- In case, the possession of Principal Place of Business (PPB) belongs to person in blood relation – submit the application as CONSENT and upload a Consent Letter issued by the actual owner allowing the applicant for running the business in the address of PPB and upload his property tax receipt and/or electricity having exact his name and PPB address.
- In case, the possession of PPB owned by the applicant or applicant is the actual owner then – submit the application as OWNED and upload his deed and property tax receipt and/or electricity bill containing his name and address.
- In case of LLP/Partnership Firm/Pvt. Ltd/Ltd where more than one partners or directors are involved then a Letter of Authorization is to be uploaded in favor of the Primary Authorized Signatory by the rest of partners / directors.
- In case of insufficient documents, try to prepare related missing documents to establish the authenticity. If any of required document or property tax not available having genuine reason but there are many other business houses are existing surrounding. Then mention the genuine reason for non-available of documents and request the registering authority to provide the GST registration number on the basis of place verification by the respective officer and submission of place verification report.
That's all and we hope this will help you to get a GST registration.
Team Tech-Guide-Tax
REF-A1002-24-GUIDE-002-GST-002-APRead more: Online GST Registration Process
