Procedure to File Clarification during GST Registration

Applying for a GST registration is one of the first and most important steps for any business operating under the Goods and Services Tax (GST) system. You fill out your registration application, upload the required documents, verify via OTP, and hit submit on the GST portal.

But what happens next isn’t always instant approval. Sometimes, the application shows the status “Pending for Clarification.”

This doesn’t mean rejection it simply means the tax officer or tax official reviewing your application has some doubts or queries. Maybe your supporting documents were unclear, your PAN or Aadhaar didn’t match, or the principal place of business wasn’t properly verified.

The good news? It’s completely fixable. Filing a clarification during GST registration is straightforward if you understand the steps and respond on time.

If your GST registration application is stuck because of a notice seeking clarifications, don’t stress. Our experienced CA in Gurgaon can help you file your clarification application quickly and get your GSTIN approved without delay.

What Does “Pending for Clarification” Mean in GST Registration?

When your GST registration application shows a “Pending for Clarification” status, it means the GST department has sent you a notice seeking clarifications. This happens when the officer reviewing your registration form needs more information or verification before approving your new GST registration in  Gurgaon.

Essentially, it’s a request for more clarity about the information provided in the registration. The officer might have raised queries because of:

• Mismatch in PAN, Aadhaar, or business details
• Incomplete or unclear address proof
• Doubt about the principal place of business
• Missing rent agreement or NOC
• Business activity not clearly defined

The notice for filing clarification is officially sent as Form GST REG-03, and it’s delivered both on the GST portal and to your registered mobile number and email address. You’ll also get an intimation via SMS.

You must file your clarification within 7 working days of receiving the notice. If you fail to respond within this time, the application will be rejected automatically.

Read More: GST Appeal Procedure: Everything You Need to Know

Common Reasons for GST Clarification Notice

The GST department may send a notice for seeking clarifications in several situations. Some of the most common include:

• Blurred or unreadable document uploads
• Incorrect rent agreement or missing utility bill
• Mismatched business proof such as trade license or Udyam certificate
• Wrong business category selected (e.g., trader vs. service provider)
• Aadhaar authentication not completed
• Officer seeks physical verification before approval

These queries raised by the tax officer are not uncommon. It’s the department’s way to ensure that taxpayers are genuine and their GST registration applications comply with the Goods and Services Tax law.

Step-by-Step Procedure to File Clarification during GST Registration

Filing a clarification application under the GST registration process is simple, but you need to be careful at each step. Let’s go through it step by step.

Step 1 – Log in to the GST Portal

Start by visiting the official GST portal at www.gst.gov.in.
Use your Temporary Reference Number (TRN) or Application Reference Number (ARN) to log in.

If you’re the authorized signatory, make sure your mobile number and email address are verified, since all OTPs will be sent there for authentication.

Also Read: GST Adjudication: Time Limits, Process, and How to Handle It Effectively

Step 2 – Go to “Services → Registration → Application for Filing Clarification”

After logging in, navigate to:
Services → Registration → Application for Filing Clarification.

Here, you’ll see a list of your pending registration applications. Click on the relevant application reference number to proceed with the clarification.

This section displays all the queries raised by the tax officer in the notice, along with the timeline and fields for which notice has been issued.

Step 3 – Review the Notice (Form GST REG-03)

The Form GST REG-03 will contain the officer’s remarks and queries. This is the notice seeking clarifications that you must respond to.

Take your time to read every line of it carefully. It will mention the specific fields or documents that need correction or clarification.

Common examples:

• “Business proof not legible.”
• “Mismatch in address between utility bill and rent agreement.”
• “Clarify business activity category.”

Understanding the reason behind the generation of the notice is key before preparing your response.

Step 4 – Prepare Your Response

Once you understand the query raised, it’s time to prepare your clarification response.

Write a clear, simple explanation addressing each issue one by one. Mention your Application Reference Number (ARN), explain the discrepancy, and attach valid proofs.

You can also add an explanation in the additional information field if required.

Attach all supporting documents, such as:

• Electricity bill, rent agreement, or NOC
• Trade license or incorporation certificate
• PAN and Aadhaar card copies
• Corrected proof of business address

Make sure the documents are in PDF or JPEG format and within the file size limit allowed by the GST portal.

Step 5 – Upload Clarification using Form GST REG-04

Once your response and documents are ready, upload them using Form GST REG-04.

Steps to upload:

• Log in to the GST portal again.
• Open your clarification application under “Application for Filing Clarification.”
• Upload your supporting documents and enter responses in the query response field.
• Review everything carefully, then save the form.
• Finally, submit the application using EVC or DSC verification.

After submission, you’ll see a success message and get an intimation of submission via SMS and email.

Step 6 – Wait for Officer Review

After you submit the clarification, the GST officer will review your responses in the query response field and attached documents.

If the officer is satisfied, your GST registration will be approved, and you’ll receive the Certificate of Registration (Form REG-06).

If the clarification is not accepted, you’ll receive a rejection order in Form REG-05. In that case, you can modify and reapply for GST registration.

Documents Required for Filing Clarification

Before you begin, keep the following ready:

• PAN card and Aadhaar card of the proprietor, partner, or director
• Proof of business address – electricity bill, rent agreement, or property tax receipt
• Business registration certificate (if applicable)
• Bank account proof – cancelled cheque or bank statement
• Photographs and authorization letter of the authorized signatory
• Any additional documents required by the tax officer

💡 Tip: Always check that your rent agreement, utility bill, and registration application show the same address.

Timeline and Officer Response

Here’s how the timeline works:

• Clarification must be filed within 7 working days from the date the notice has been issued.
• The tax officer must then respond within another 7 working days after your submission.
• You’ll get an email and mobile number intimation once the application is processed.
• Approved registrations get a GSTIN and REG-06 certificate within a few more days.

If you fail to file the clarification within the timeline, your application shall be treated as rejected, and you’ll have to start a new registration application.

What Happens If You Don’t File Clarification on Time?

If the applicant or authorized signatory doesn’t file a clarification within 7 working days, the GST department system automatically rejects the original registration application.

This means you’ll have to submit a fresh registration application and pay attention to details again. It can also delay your ability to issue invoices or claim ITC.

Tips to Avoid GST Clarification Notices

Most notices for filing clarification can be avoided by following these steps:

• Check all information before submitting the registration form.
• Ensure your mobile number and email address are active and verified (OTP will be sent there).
• Double-check your business address proof and rent agreement.
• Choose the correct business category – trader, service provider, or manufacturer.
• Upload clear and legible documents.
• Confirm that the authorized signatory registered at the GST portal is correct.
• Seek help from a professional CA Firm in Gurgaon to review your registration application.

How a CA Firm Can Help You File GST Clarification Easily

Many businesses prefer to work with professionals to handle their GST registration and clarification process. Here’s how a CA firm can help:

• They carefully review the queries raised by the tax officer.
• Draft clear, compliant responses in Form REG-04.
• Upload supporting documents in the correct format.
• Ensure verification through OTP or DSC is successful.
• Follow up with the GST department until your application is approved.

Whether you’re a startup or small business, working with a GST consultant in Gurgaon  can save time and prevent errors. Many companies even complete their GST registration in Gurgaon through professionals to ensure full compliance.

FAQs on Filing GST Clarification

Q1. What is the time limit to file clarification?

You must respond within 7 working days of receiving the notice for seeking clarifications from the GST officer.

Q2. Can I modify my original registration application while filing clarification?

You can only make limited changes while responding. For major corrections, you’ll have to modify your original registration application or file a new one.

Q3. How is OTP used in this process?

The OTP is sent to your registered mobile number and email. Enter the OTP in the OTP field to verify your identity before submission.

Q4. Can I withdraw or re-file a clarification?

You can make changes before final submission, but once filed, you’ll need to wait for the officer’s response.

Q5. What happens after filing Form REG-04?

Once you submit the clarification, the officer reviews it. If approved, your GST registration certificate (Form REG-06) is issued.

Q6. What does a “notice seeking clarifications” mean in GST?

It’s a communication from the GST department asking you to provide more details or supporting documents related to your appeal or filing. Think of it as the department saying, “We need a bit more information before we proceed.”

How should I respond to a clarification notice?

Log in to the GST portal, open the notice under “View Additional Notices and Orders”, and upload your explanation and documents within the given time. Always keep your reply factual, polite, and supported with evidence.

Conclusion

Getting a notice seeking clarification after submitting your GST registration application isn’t a cause for worry. It’s just part of the GST registration process, where the tax officer seeks additional information to verify your details.

Respond clearly, upload the correct supporting documents, and ensure you do it within 7 working days. Once done right, your GST registration will move smoothly toward approval.

If it feels confusing or time-consuming, don’t handle it alone. Professional assistance can save you from rejection and rework.

Need Help Filing GST Clarification?

At DSRV India, we help businesses and entrepreneurs handle clarification applications quickly and correctly. Our team reviews your queries, drafts accurate replies, uploads all necessary documents, and coordinates with the GST department for a smooth approval process.

👉 Talk to a GST Expert Today — Fast, Compliant, and Hassle-Free!