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Filing Clarification in GST Registration: Step by Step Guide

Introduction

The law makes it mandatory for you to register for GST if you exceed the annual turnover limit provided by the government.  If the taxpayer wants to do GST registration then he can apply for registration by visiting the GST portal. After a 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 for registration. In such a situation, the GST registration status starts showing “Pending for clarification”. In this situation, the GST officer will send an email to the taxpayer asking for clarification and submission of additional documents for the registration application. In this article we will tell you step by step how to file clarification for GST registration.

Cases in which the applicant receives a notice seeking clarification:

On receipt of registration application there are several cases in which the department may send you a notice to file clarification such as:

  • If the information entered in the registration form does not match the attached endorsement.
  • If the latest documents are not provided by you, like the 3 months old electricity bill provided by you.
  • Notice is also sent to you if the details of the owner, promoter, director or authorized person do not match with the PAN/Aadhaar database.
  • The documents you uploaded are not visible clearly or appear blurry
  • The tax officer may require some additional documents apart from the ones given by you.

Steps to File Clarification during GST Registration

In Case of New Registration

Step.1) Login to the GST portal.

Step 1 - Login to the GST portal  - Procedure to File Clarification during GST Registration for New Registration

 

Step 2) Go to Services > Registration>New Registration, then click on the TRN option.

Step 2 - Go to Services  - Procedure to File Clarification during GST Registration for New Registration

Step.3) Enter the TRN along with captcha, then click on the proceed button.

Step 3 - Enter the TRN along with captcha, then click on the proceed button - Procedure to File Clarification during GST Registration for New Registration

 

Step.4) Enter the OTP sent to the registered mobile number.

Step 4 - Enter the OTP sent to the registered mobile number - Procedure to File Clarification during GST Registration for New Registration

After clicking on Proceed button, the status of your registration application will appear on the screen.

In Case of An Existing Registration

Step.1) Go to the services>New registration, then click on the Application for filing Clarification.

Step 1 - Go to the services and then New registration - Procedure to File Clarification during GST Registration for Existing Registration

 

Step.2) Enter the application reference number, then click on the search Button.

Step 2 - Enter the application reference number - Procedure to File Clarification during GST Registration for Existing Registration

Step.3) If you want to make changes in your original registration application then click on “Yes” and then click on proceed button.

  • Your original application is now available in edit mode, you can now make the desired changes to this application.

If you choose “No” option under the modification in the registration application, then you will see the list of questions seeking clarification that have been asked by the tax officer.

Step 3 Procedure to File Clarification during GST Registration for Existing Registration
  • Enter your responses first in the Query Response field. You can provide basically any additional information under the Additional Information field, and upload the supporting documents yourself for verification.
Step 3 - Enter your responses  - Procedure to File Clarification during GST Registration for Existing Registration
  • Select the name of the authorized signatory from the drop down list and enter the location from where the application is being filed.
Step 3  - Select the name of the authorized signatory  - Procedure to File Clarification during GST Registration for Existing Registration

 

Submit your application using Submit with DSC or Submit with EVC as per eligibility.

In case you submit your application with DSC:

  • Click on submit with DSC
  • Then click on proceed
  • Select the certificate and then click on Signature.

In case you submit your application with EVC:

  • Click on Submit with EVC
  • Enter the OTP sent on the email and mobile number of the authorized signatory registered on the GST portal and then click on Validate OTP.

A success message will be displayed on the screen after the application is successfully submitted. Information about submission of form is sent to the applicant through SMS on the registered mobile number. An email is also sent to the applicant as well as the signatory.

Conclusion

The tax authorities do not accept the registration without you submitting the necessary explanations. The steps in the clarification filing process are different i.e. a company which is already registered has different steps in filing the clarification and a company which is in the initial stage of the registration process has different steps. In this article we told you in which cases a notice is sent to you considering clarification and how to file clarification in GST. The process of filing clarification in GST registration has separate steps for new registration and separate steps for existing registration.

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