Skip to content

CMA Intermediate · Direct and Indirect Taxation · Registration

Kaveri Industries applied in FORM GST REG-14 on 3 March. The proper officer served a show cause notice in FORM GST REG-03 on 10 March (a working day). Kaveri filed a reply in FORM GST REG-04 on 14 March. Assume all days stated are working days and no further working days are skipped. By which working-day period must the officer act after receiving the reply, failing which the registration stands amended as applied?

The officer must act within seven working days from receiving the reply to the show cause notice. If no action is taken in that period, the certificate of registration stands amended to the extent applied for, and the amended certificate is made available on the common portal.

  1. AWithin three working days of the reply
  2. BWithin seven working days of the receipt of the replyCorrect
  3. CWithin fifteen working days of the receipt of the reply
  4. DWithin fifteen working days of the original application

Explanation

Rule 19(5)(b) provides that if the officer fails to act within seven working days from receipt of the reply to the show cause notice, the certificate stands amended to the extent applied for. The fifteen-day period in clause (a) relates to the application and is not the test after a reply, so the fifteen-day options are wrong.

Did you get it right without looking?

One question tells you little. A timed set on Registration shows your real accuracy, how long you take and where you lose marks.

Practise RegistrationFree diagnostic mock

More Registration questions