Ques: Please quote the relevant section number under which application of gst registration is rejected if applicant reply is not satisfactory and it is rejected by the proper officer within seven days from filing of clarification of reply ?

Ans: If clarification filed by applicant is not found satisfactory, then Section 25(10) of CGST Act, 2017 can be cited.

A Sample rejection note that may be used in ‘Form GST REG-05 –  Order of rejection of application for registration/ amendment/ cancellation’ is as follows:

“As per Section 25(10) of the CGST Act, 2017, read with Rule 9(4) of the CGST Rules, 2017, after considering the response to the notice issued under sub-rule (2) of Rule 9, it has been found that the clarification, information, or documents furnished are not satisfactory for the reasons [specify reasons]. Accordingly, your application is liable to be rejected.”