A company has applied for GST registration in REG-01 for business to be started in Maharashtra. Officer has issued notice in REG-03 stating the deficiency that rent agreement uploaded as an attachment to REG-01 is not the registered rent agreement. Is it valid deficiency? What is the recourse?
REG-01 does not ask for such requirement of providing the registered rent agreement. This is not the valid point as no such requirement is mentioned in Rule 7 read with REG-01. Therefore, deficiency stated in REG-03 as per rule 8 is not the valid deficiency.
Applicant should furnish clarification electronically in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.