Everything You Ought to Know About GST REG-05 Form

The proper officer issues an order in Form GST REG-05, if any of the following applications are rejected:

1. Application for GST registration, or
2. Application for GST registration amendment, or
3. Application for cancellation of GST registration, or
4. Application for the revocation of canceled GST registration.

The purpose of this article is to explain when an order in Form GST REG-05 is issued and what to do when it is issued.

Conditions under which Order is issued in Form GST REG-05

The proper officer can only issue an order in Form GST REG-05 if one of the following conditions:

1. The applicant has not responded to the proper officer’s notice; or
2. The proper officer is not pleased with the applicant’s response.

Types of Show Cause Notice Form and Reply Form

The applicable rule, forms dismissing the relevant application, and the reply-to-show-cause notice form against which GST REG-05 is issued are highlighted in the table below:

Particulars	Relevant CGST Rule	Form Dismissing the Relevant Application	Form Filed by the Taxpayer Against which Order in GST REG-05 is Issued
Order for rejection of GST Registration	Rule 9	Form GST REG-03	GST REG-04
Order for rejection of GST registration amendment	Rule 19	Form GST REG-03	GST REG-04
Order rejecting cancelled GST registration	Rule 22	Form GST REG-17	GST REG-18
Order rejecting revocation of cancelled GST registration	Rule 23	Form GST REG-23	GST REG-24

Steps Taken by the Proper Officer to Issue GST REG-05

As we already know, GST REG-05 is an order issued by the competent authority rejecting an application for registration, amendment, cancellation of registration, or revocation of canceled registration. It is crucial to note that the proper officer must complete the processes outlined below before issuing an order in Form GST REG-05. –

1. Send a show-cause notice to the applicant, requesting that he or she demonstrate the reason why the application should not be refused.
2. The proper officer must state the reason for the rejection of the application in the show cause notice that is issued.
3. The proper official is obligated to consider the applicant’s response to the show-cause notice issued.
4. If the proper officer is not satisfied, he/she will issue an order on Form GST REG-05 denying the application.

Note: The application for grant of registration shall be deemed approved if the proper officer fails to take any action –

(a) within three working days from the date of submission of the application, or
(b) within seven working days from the date of receipt of clarification, information, or documents furnished by the applicant under sub-rule (2).

What to Do After Receiving an Order in Form GST REG-05

After receiving an order on Form GST REG-05, the applicant or taxpayer must submit an appeal with the Appellate Authority in Form GST APL-01. An appeal must be submitted within 3 months of the date on which the order in Form GST REG-05 was received.

The applicant or taxpayer must follow the processes below to register an appeal on the GST portal:

STEP 1: Go to https://www.gst.gov.in/ and log in with the correct credentials.

STEP 2: Select Services > User Services > My Applications from the drop-down menu.

STEP 3: Choose ‘Appeal to Appellate Authority’ as the ‘Application Type’ and

STEP 4: Choose ‘Registration Order’ as the order type and input the order number. Select SEARCH from the drop-down menu.

STEP 5: Submit the necessary information and documentation.

STEP 6: Use DSC or EVC to submit the form.