GST registration and amendment are the entry points to the compliance system, and errors at this stage propagate through every subsequent return. The registration application (REG-01) requires the PAN, the constitution documents, the place-of-business proof, the bank details and the authorised signatory details. An amendment (REG-14) is required for a change in address, name, constitution, signatory or additional place of business.
The REG-03/REG-04 Response
A REG-03 notice is issued where the application is deficient. The applicant generally has seven working days to file a REG-04 reply with the specific documents sought: rent agreement or ownership proof, electricity bill, NOC, PAN, constitution documents and photographs. The reply should be indexed and should cross-reference the REG-03 paragraph numbers. An incomplete reply can lead to rejection under REG-05.
The Amendment Discipline
Every change that affects the registration certificate should be reported through REG-14 within the prescribed time. A new branch, godown or warehouse must be added as an additional place of business under the same GSTIN within the same state; a location in another state requires a separate registration. An unreported place of business is a common enforcement trigger, particularly where the e-way bill “ship from” address does not match the registration.
The Documentation
The applicant should maintain the property documents, the utility bills, the NOC, the board resolution or authorisation, and the bank proof. The documents should be legible and should match the details in the application. A mismatch between the application and the documents is the most common cause of a REG-03.
What the Consultant Does
The consultant assists with the application, the REG-03/REG-04 response, the REG-14 amendment and the rejection appeal. The value is in the first-time-right documentation that avoids a rejection and a fresh application.
Call to Action: We advise businesses on GST registration, REG-03 replies and REG-14 amendments. For a registration review, contact office@anujdesaiassociates.com, Ph No. 9619456656, Website https://anujdesaiassociates.com, LinkedIn linkedin.com/in/ca-anuj-desai-122547230.