Procedure to File Clarification during GST Registration

A taxpayer can apply for GST Registration on the GST Portal. Once the taxpayer applies for registration, the GST Department approves or rejects the application within 7 working days. Sometimes, the GST officer requires additional details and documents. In such a case, the status of GST Registration changes to “Pending for Clarification”. The GST officer would send an email and ask the taxpayer to submit clarification and additional documents for the GST Registration application. The present article briefs the Procedure to File Clarification during GST Registration.

When does a GST registration Applicant Receive Notice Seeking Clarifications

In cases the tax officials are not satisfied with the application or the documents submitted for the GST Registration, a notice is issued to the taxpayers. The status of the application in such cases changes to “Pending for Clarification“. In such a case, the taxpayer should file an application to solve the pending clarification of GST Registration on the GST Portal. Upon the receipt of the registration application, the GST department can send a notice for filing clarification in the following cases:

Information entered in the registration form mismatches with the supporting attached.
The latest documents are not provided (e.g. three months old electricity bill is provided)
Details of proprietor, promoters, directors, or authorized person mismatches with PAN/Aadhar database.
Documents or images uploaded are not visible or blurred.
Any additional document or information required by the tax officer
Procedure to File Clarification during GST Registration

Application for Filing Clarification

In case of New Registration:

After accessing the official website of GST click on the Register Now option available at the bottom left of the portal.
Select the “Temporary Reference Number” (TRN) option, enter the TRN, and click on proceed.
In the Mobile / Email OTP field, enter the OTP you received on your mobile number and email address and click on proceed.

In case of an existing registration:

At the top right corner of the GST homepage, click on “Login” and enter your valid username and password to access your GST account.
Now, click on services and select registration. By clicking on the application for filing clarifications, the taxpayer can proceed with the application.
Enter your reference number of application or notice, and then click search.
If you wish to modify your original registration application, select “Yes” under modification in the registration application and click proceed.
Your original application will now be available in edit mode. You can make desired changes.
If you select “No” under modification in the registration application, you will see a list of queries raised by the tax officer asking for clarifications.
Enter your responses in the query response field. You can provide any additional information under the additional information field and upload supporting documents for verification by the tax officer.
Select the Name of Authorized Signatory from the drop-down list and enter the Place from where the application is being filed.

Note: You can save the form at any point of time within the timeline of a maximum of 7 working days from the generation of the Notice for seeking clarifications from the Tax Official.

Submit the application using SUBMIT WITH DSC or SUBMIT WITH EVC as applicable/ eligible.
In case of SUBMIT WITH DSC:
- Click the SUBMIT WITH DSC
- Click the PROCEED
- Select the certificate and click the SIGN
In case of SUBMIT WITH EVC:
- Click the submit WITH EVC
- Enter the OTP sent to the email and mobile number of the Authorized Signatory registered at the GST Portal and click the VALIDATE OTP

A success message will be displayed. Intimation of submission of the form by the Taxpayer is sent via SMS to the applicant on the registered mobile number. An email will be sent to the applicant as well as the authorized signatory

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Frequently Asked Questions

Common questions about Clarification During GST Registration.

Some common reasons for receiving a notice seeking clarifications during GST registration include: information entered in the registration form mismatches with the supporting documents, latest documents are not provided, details of proprietor/directors/authorized person mismatches with PAN/Aadhar database, uploaded documents or images are not visible or blurred, or any additional document or information is required by the tax officer.

An applicant can file clarification for their GST registration application by logging into the GST portal, selecting the "Register Now" or "Login" option, and then clicking on the "Application for filing clarifications" under the "Services" and "Registration" sections. They can then proceed to provide responses to the queries raised by the tax officer and upload any additional supporting documents.

Yes, it is possible to modify the original registration application while filing clarification. When prompted, the applicant can select "Yes" under "Modification in the registration application," and their original application will be available in edit mode for making desired changes.

An applicant can submit the clarification application using either the "SUBMIT WITH DSC" (Digital Signature Certificate) or "SUBMIT WITH EVC" (Electronic Verification Code) option, as applicable/eligible. The submission process involves selecting the appropriate option, providing the necessary credentials, and validating the submission.

The applicant is notified about the submission of the clarification application through an SMS sent to their registered mobile number and an email sent to both the applicant and the authorized signatory.

Yes, there is a time limit of a maximum of 7 working days from the generation of the notice seeking clarifications from the tax official to submit the clarification application.

Yes, the clarification application can be saved at any point within the timeline of the maximum of 7 working days from the generation of the notice, and the applicant can complete it later.

If the clarifications provided by the applicant are not satisfactory, the tax officer may send another notice seeking further clarifications or reject the application altogether.

It is recommended to provide a response to every query raised by the tax officer to avoid any further delays or complications in the GST registration process. However, if a particular query is not applicable or cannot be addressed, the applicant should mention the reason for the same in the clarification application.