What is a GST REG-03 Notice?
When you submit a new GST registration application, the jurisdictional tax officer reviews your documents. If there are discrepancies in address proofs, photographs, or authorization letters, the officer issues a formal notice in Form GST REG-03 seeking clarification within 7 working days.
Common Grounds for REG-03 Issuance
- Electricity bill is older than 2 months or illegible.
- Trade name differs from the municipal license or rent agreement.
- Consent letter / NOC from property owner is missing or unnotarized.
- Additional place of business lacks valid utility connection proof.
How to File Form GST REG-04 (Clarification Reply)
- Log in to the GST Portal using your Temporary Reference Number (TRN).
- Navigate to Services > Registration > Application for Filing Clarifications.
- Address each specific query raised by the officer with clear legal justifications.
- Upload high-resolution, certified supporting documents (PDF format up to 5MB).
- Authenticate the submission using DSC (for Companies/LLPs) or Aadhaar EVC.
Consequences of Missing the 7-Day Deadline
If you fail to file Form GST REG-04 within 7 working days, the GST officer will formally reject your application via Form GST REG-05, forcing you to re-apply from scratch and delay your business billing.