GST

Application for filing Clarification during the GST registration process

Application for filing Clarification during the GST registration process

The law mandates registering for GST if you cross the threshold limits of the annual turnover provided by the government. Even though GST has been in place for a while now, budding businesses may have certain doubts and confusion regarding the registration process. Even for well-established businesses, filing GST can be a complicated process, especially if you don’t have an intricate understanding of finances, as there are too many regulations and compliances to be adhered to. That’s one of the most common reasons why businesses or taxpayers prefer to hire tax professionals, GST Practitioners or other experts. In this article, we will delve into the aspect of filing Clarification during the GST Process.

Why will a GST applicant be required to file clarifications?

Once an applicant submits an application for GST Registration along with the relevant details and documents, the application takes time to get approved. The GST department may either accept the application or reject it. However, in case of some ambiguities or confusion, the authorized officer may require some additional information or documents. In such a case, rather than your application getting rejected, it may be kept pending for Clarification.

In such a scenario, the taxpayer gets an email update stating that such an application has been kept on hold, and the authorities seek certain clarifications that must be provided for further consideration and necessary actions on their end. The applicant must comply with these directions; otherwise, the application for registration is liable to be rejected.

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Procedure for filing Clarification during GST Registration

  • In case a notice is issued to the applicant seeking clarifications, the applicant is required to solve this issue and file an application giving the Clarification of GST Registration on the same GST Common Portal on which the applicant submitted the application for GST Registration.
  • In case of a new registration, the applicant may simply go to the official website where he applied and click on “Register now,” which can be seen at the bottom of the page. The applicant will be required to enter the temporary reference number, which was generated when he filed the initial application. Post this, an OTP will be solicited from the applicant, which must be provided.
  • In case the applicant is already registered, he may simply “Login” by entering the credentials and password to be able to access his account. For filing Clarification1, the applicant can go to “services,” and there he can opt for “application for filing clarification”. The applicant must have received a reference number on the notice, which is to be provided at this stage.
  • If the applicant wants to edit the original application, he may do so by clicking yes on modification, which enables him to edit his original application and make the required changes.
  •  If you do not wish to modify your application and want to address the query raised in your notice, simply select “No’ under modification, and an entire list of queries will be displayed that have been pointed out and raised by the concerned officer. These queries are required to be clarified by the applicant in order to get his application approved.
  • The applicant shall provide his Clarification in the query response field and answer them appropriately, and the applicant may also provide any additional information under the relevant space provided. The applicant will also be required to upload supporting documents for verification purposes.
  • In the end, you are simply required to choose the name of the authorized signatory and mention the name of the place from where the application is being filed. The applicant may simply submit the application with DSC or EVC as applicable.
  • Upon successful submission of the application and clarifications, an intimating message will be received by the applicant/taxpayer on the registered contact number provided by him, and a confirmation email will be sent by the concerned authority as well to let the applicant know that the applicant for clarifications sought has been successfully submitted by him. This serves as an acknowledgement in case of any discrepancies which may arise later in the future.
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Issues on which Clarification may be sought

The GST authorities may seek certain clarifications from the applicants by sending notices to them on the following issues:-

  • If there is any pending document that hasn’t been provided by the applicant.
  • The document attached does not support the information entered by the applicant on the GST Portal.
  • The documents are not as per the required guidelines mentioned by the authorities.
  • The latest documents have not been filed by the applicant.
  • Personal and professional details provided by the applicant haven’t been adequately supported by the applicant with documents.
  • The visibility of documents is not at par, or they are blurred.
  • Any other additional information is required to be sought by the concerned authorities.

Conclusion

Even though filing for GST Registration can be an arduous task for some applicants, the concerned authorities do allow an opportunity for you to file clarifications and make good the deficiencies before outright rejecting your application. This procedure is not as complicated as it may seem, but if you still feel overwhelmed with all the compliances and regulations, you may choose to seek professional help and expert advice.

In case you have any GST-related queries, feel free to contact Enterslice.

Read our Article: GST Registration Requirements (Goods and Services)

FAQs

  1. How do I submit Clarification to GST?

    The applicant may submit the clarifications sought by going on the same GST common portal on which he filed his original application for GST Registration.

  2. How many days will it take after Clarification is filed in GST?

    The application for Clarification will be accepted or rejected within 7 working days.

  3. How can I reply to the show cause notice for the Suo Moto cancellation?

    To submit a clarification for Suo Moto cancellation, simply go to the GST Common Portal, and after entering your credentials, navigate to “services”. The reason for cancellation will be displayed to you; there, you can file an application for Clarification and enter your response.

  4. What does the Cancellation of GST Registration mean?

    Cancellation of GST Registration means that the taxpayer or the applicant is no longer registered under GST and, therefore, is not required to file GST or perform any GST-related function.

  5. Why is GST status showing pending for Clarification?

    In case the applicant has not provided the required details, has furnished incomplete details, has uploaded inadequate documents, or has not followed the prescribed guidelines, the authorized officer may issue a notice seeking clarification for the same.

  6. How do I check my GST clarification notice?

    The notice seeking clarifications from the applicant is often emailed by the authorized tax officer to the registered email ID. As an alternative, you may also log in on the GST Common Portal by providing your credentials, navigating to “Services”, and simply opting for “View Notice and Orders”, where you will be displayed the queries raised by the officer on which the applicant is required to respond.

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References

  1. https://tutorial.gst.gov.in/userguide/registration/Application_for_Filing_Clarification.htm

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