GST registration in Bangalore receives an exclusive identification number from a supplier from the concerned tax authorities. It serves as the taxpayer's identification, and every business or supplier with an annual turnover of Rs. 40 lakhs or more must go for GST registration. But sometimes, your GST registration application gets rejected even after initiating the entire procedure carefully and filing all required documents. GST registration is rejected when an individual fails to offer clarification or provides a clarification that is not acceptable to the concerned authorities. But there's nothing to worry about, as there are provisions to appeal against the cancellation of GST registration.
The step-by-step GST registration process that individuals need to follow to complete their GST registration goes like this:
You can submit your application for GST registration by using any one of the methods mentioned below:
Once you submit your GST registration application form, you will get a success message on your screen. You will also get an Application Reference Number on the registered mobile number and email ID. You can check your ARN status on the GST portal.
There can be several reasons for the rejection of the GST registration application. These include:
In case you cannot provide clarification to the notice issued by the tax officer who rejects your application, or if the GST officer is not satisfied with your clarification or the additional documents, he will reject the application initially filed in GST REG-01. This order is passed in Form GST REG-05. On GST registration application rejection, the authorised officer must write the reason for rejection.
In case of any error in GST registration, you can rectify it in the application either at the registration time or even afterwards. The same works if PAN does not exist an error in GST registration or DSC error in GST registration. In any case, you must submit Form GST RED-14 and all documents for the GST officer to verify and approve the same within 15 days in Form GST REG-15.
Benefits of registering a business under GST include:
You can file GST APL-01 online to appeal against the cancellation of GST registration. Along with your appeal for restoration of GST registration, you need to submit the physical copies of all supporting documents duly signed and verified to the appellate authority office within seven days of filing the appeal on the official GST portal. Once the documents are received, you will get a final acknowledgement. GST registration cancellation appeals can be made within three months of the date of rejection or cancellation order communicated to the said individual. The appellate authority can extend this time limit for a maximum of one month if it finds that, for some reason or the other, the taxpayer was prevented by enough cause from presenting the appeal within three months.
You can check the entire summary for rejection of your GST registration on the GST portal by providing the ARN or Acknowledgement Reference Number you received while submitting your GST registration form.
Yes, you can opt for GST registration after rejection, but only if the rejection comes from an authorised tax officer. You can appeal against GST registration rejection within three months from the date of the rejection order.
To check your GST registration order:
You can reapply for a rejected GST application by filing Form GST APL-01 online. You also need to submit physical copies of all required documents along with this form. Ensure the form and all credentials provided are duly signed and verified before being submitted to the concerned authority's office within seven days of filing an appeal on the official GST portal.
People involved in supplying products and services that are not taxable under section 23 (1) or people involved in the supply of products and services completely exempted from taxes are not eligible for GST.
As per GST laws, businesses with an annual turnover of more than 20 lakhs qualify for GST. This is ten lakhs for special categories except for Jammu and Kashmir, which is completely exempted from GST registration.
There is no provision on the limitation of applying for GST after rejection.
Yes, you can claim GST after two years.