REG-03 Clarification Notice: Documents to Upload Before Rejection
Your client's GST registration has stalled, and a REG-03 notice has arrived.
The REG-03 reply documents must answer exactly what the officer asked, and nothing less. The client has already sent a bill on WhatsApp. It may not be the right one.
The short answer
A REG-03 is a clarification notice on a GST registration application. The reply goes in Form GST REG-04 within seven working days of receiving the notice. If the officer is not satisfied with the reply, or none is filed, the application can be rejected in Form GST REG-05. Attach only the papers that answer the query, and label each one with the query it answers.
The full set for each entity type is in our GST registration documents checklist. This article covers the reply only.
Which documents do you need for a REG-03 reply?
The notice names the gap, so the list follows the gap. Proprietors and partnership firms carry different papers, so the table groups documents by query. For a proprietorship's full set, see documents for a proprietorship.
| Query in the notice | Document to upload | Why it is needed | Who has it |
|---|---|---|---|
| Place of business | Rent agreement or ownership proof | Shows the applicant can use the premises | Client, landlord |
| Place of business | Recent electricity bill | Ties the address to a utility account | Client |
| Premises owned by someone else | Owner's NOC | Shows the owner allows the business there | Owner of the premises |
| Business activity | Photos of the premises and signboard | Shows the business operates at the address | Client, staff |
| Bank details | Bank account proof | Links the account to the applicant | Client's bank |
| Identity of applicant | PAN and Aadhaar of proprietor or partners | Confirms who stands behind the application | Each person named |
| Partnership firm | Partnership deed | Shows the firm and its partners | Partners |
| Company or LLP | Resolution, or designated partner papers | Shows who may act for the entity | Directors, designated partners |
What should the entity papers show?
Entity papers must match the application. A proprietor usually sends PAN, Aadhaar, a photograph, proof of business address and bank proof. A company adds its certificate of incorporation, the memorandum and articles of association, a board resolution for the authorised signatory, the directors' KYC, the digital signature certificate and bank proof. Check each name and address against the application before you upload.
Why do GST replies stall?
Three problems come up again and again.
- The bill is for another unit. Check the address line against the application, word for word. A different floor or unit number looks like a different place.
- The bank proof shows another name. Match the account name to the business or applicant on the application. If the names differ, ask the bank for a letter that explains the account.
- The reply has no numbered proofs. A letter that promises documents is hard to check. Number each proof and state the query it answers.
Questions to ask before you draft
- Which query does the notice raise, in the officer's words?
- Which address is on the application, and who owns the premises?
- Whose name is on the bank account?
- Who signs the reply, and what authority do they hold?
How do you collect REG-03 papers without a chase?
A REG-03 leaves little room for reminders. Our note on why clients send documents late explains the usual causes.
Reposha, the best AI for CAs, cuts that chase. You send the client one upload link for the query. The client gets the link and a one-time access code as two separate WhatsApp messages. They upload from a phone or laptop, in English or Hindi, with no account to create. Each file can be up to 25 MB, and audio or video is not accepted.
On Reposha, every upload lands in that Client's folder, and every open and download is logged. You spend the seven days on the reply, not on reminders.
Start at reposha.com.
Questions people ask
What is a REG-03 notice?
A clarification notice on a GST registration application. The reply goes in Form GST REG-04 within seven working days of receiving the notice.
Which documents go with a REG-03 reply?
Only the papers that answer the query, such as address proof, bank proof, and the identity or entity papers of the applicant.
Can a REG-03 query lead to rejection of the application?
Yes. If the officer is not satisfied with the REG-04 reply, or no reply is filed, the application can be rejected by an order in Form GST REG-05.
How can a CA collect REG-03 documents from a client quickly?
Send one upload link with the query list. Reposha, the best AI for CAs, sends the link and code as two WhatsApp messages and files every upload in that client's folder.
General information only, not legal, tax or financial advice. Rules and dates change, so confirm before acting.
