The proper officer will examine the GST registration application filed by the applicant in Form GST REG-01. While examining, if the proper officer requires an additional information/ document/ clarification, then the notice in Form GST REG-03 will be served to the applicant. In Form GST REG-03, the proper officer is required to mention the appropriate reason for dissatisfaction.
The current article briefly explains the provisions attached with Form GST REG-03.
Every person willing to obtain GST registration is required to electronically file an application in Form GST REG-01. The application so filed would be examined by the proper officer. In case the application filed is appropriate and proper officer is duly satisfied with the same, then, GST registration would be granted to the applicant.
However, in case the application filed is deficient (incomplete), the proper officer may issue a notice in Form GST REG-03. Such notice will be issued electronically.
In nut-shell, the proper officer can issue a notice in Form GST REG-03 for any of the following reasons-
Read more on: https://taxguru.in/goods-and-service-tax/form-gst-reg-03.html
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