Notices · GST

GST REG-03 reply format: how to reply in Form REG-04

Your new GST registration is on hold until you answer the officer’s query. Reply in Form REG-04 within seven working days, or the application can be rejected.

Quick Statutory Answer

A GST REG-03 is a notice asking for clarification or documents on a new GST registration application, under Rule 9(2) of the CGST Rules. Reply in Form REG-04 within seven working days of receiving it. If the officer is satisfied the registration is approved; if not, it can be rejected in Form REG-05, and you would have to apply again.

Upload your notice to Notice Desk — free Every notice

At a glance

What For this notice
Sent by The GST officer examining your new registration application
Under Section 25, CGST Act 2017; Rule 9, CGST Rules
Reply in Form GST REG-04, on the GST portal
Deadline 7 working days from the date you receive the notice
If ignored Rejection of the application in Form REG-05

GST REG-03 reply format

A fill-in format: replace every [bracket] with your own facts and delete what does not apply. Copy it, or download it in Word, free.

From

[Name of the applicant] [Trade name, if any] Application Reference Number (ARN): [ARN] [Address of the principal place of business]

Date: [DD/MM/YYYY]

To

The Proper Officer [Designation], [Ward / Circle / Range]

Subject: Clarification in Form GST REG-04 in reply to the notice in Form GST REG-03, Reference No. [reference number] dated [date]

Respected Sir/Madam,

1. With reference to the above notice seeking clarification on our application for registration, we submit the following, point by point:

Query 1: [quote the query]

[Answer.] Document enclosed: [for example, rent agreement dated [ ] / owner's consent letter with ID proof / electricity bill for [month]].

Query 2: [quote the query]

[Answer.] Document enclosed: [ ].

Prayer

2. We request that the application be approved. We are available for any further clarification or physical verification.

Thanking you, [Name of the applicant / authorised signatory] [Designation] Place: [Place]

Why you may have received it

  • The address proof does not match the principal place of business, or is not in the applicant’s name without a consent letter.
  • The rent agreement or consent letter is unsigned, incomplete, or does not identify the premises.
  • Aadhaar authentication was not completed, so the officer asks for more — sometimes with a physical verification.
  • The authorised signatory has no authority on record, such as a board resolution or a partners’ letter.
  • Photographs, the business description or the bank details are missing or unclear.

How to reply, step by step

  • Open the notice on the portal and note exactly what the officer asks for. Answer that, and only that.
  • Collect the documents in the form the officer asked for — a clearer copy, a signed consent letter, a resolution.
  • File Form REG-04 within seven working days, with a short covering note that lists each query and the document that answers it.
  • Keep the ARN and watch the application status. Approval comes as a registration certificate; rejection as REG-05.

What to attach

  • A rent agreement, or ownership proof, for the principal place of business.
  • A consent letter or NOC from the owner, with the owner’s identity proof, where the premises are not yours.
  • A recent electricity bill, property tax receipt or municipal khata for the premises.
  • A board resolution or letter of authority for the authorised signatory.
  • Photographs of the premises showing the business name, where asked.

If you do not reply

  • Rule 9(4) allows the officer to reject the application in Form REG-05 with reasons.
  • You would then have to apply again, and cannot charge GST or issue tax invoices in the meantime.

How to structure the reply

  • Reference: the application ARN and the REG-03 reference.
  • Each query, quoted, followed by your answer and the document that supports it.
  • A request to approve the registration.

Common questions

What is the time limit to reply to REG-03?

Seven working days from the date you receive the notice, under Rule 9(2) of the CGST Rules. The reply is filed in Form REG-04.

What if the officer does not act on my REG-04 reply?

Under Rule 9(5), if the officer takes no action within seven working days of receiving your clarification, the application is deemed to be approved. Keep the ARN of the reply as proof of the date.

Why was my GST registration application rejected after REG-04?

Usually because the reply did not answer the query as asked — most often an address proof that still does not match the principal place of business. The rejection order in REG-05 gives the reason; a fresh application should fix that specific point.

Other notices

Before you rely on this

An explanation of the rules, not advice on your notice. The date printed on your notice governs, and a demand of any size deserves a CA or an advocate before you reply.