GST registration : replying / filing / responding to GST notice / SCN
The articles deal with GST Registration: replying, filing, responding to GST notice / SCN.
List of mistakes / deficiencies during GST registration
The following general mistakes may happen during GST registration
- Incorrect PAN number
- PAN not in active status
- Mismatch of details of promoters with their PAN card
- Mismatch of details of promoters with their Aadhar card
- CIN (Company Identification Number issued by MCA) incorrect
- Missing relevant attachments
- Stale / Out-dated documents
Further, the issue related to selection of Central jurisdiction and State jurisdiction has been resolved to large extent since the relevant details pops up by the system.
Steps to reply to SCN / notices during GST registration
1st Step – Login to GST portal www.gst.gov.in
- New user may login by referring to TRN (Temporary Reference number) along with OTP sent on the registered mobile / email Id
- Existing user may login with their login creditionals
2nd Step – Go the ‘Services’ tab, select on ‘Registration’ tab. Under registration tab, click on ‘Application for filing clarification’.
3rd Step – Enter ARN number or notice reference number to find the notice
4th Step – New registration application has to file the following options in the ‘Modification’ tab by selecting either yes or no:
- If yes is selected, original registration application will appear for editing purpose
- If no is selected, then reply to query tab for input will be displayed along with upload document tab
- Upload additional details as required
5th Step – complete the verification with either DSC or EVC after selecting name of authorized signatory and place. On successful filing, message will be displayed ‘ You have re-submitted your application for registration under GST in <<State>> with ARN <<number>> and dated <<date>>. This message is sent to your email id and your mobile number as well.
The tax officers will be shared with re-submitted details. GST registration : replying / filing / responding to GST notice / SCN
