Partnership firm registered in Mumbai (Maharashtra) has applied for another GST registration in REG-01 for Surat (Gujarat). Officer has issued notice in REG-03 stating the deficiency that how partners located in Mumbai can perform the business in Surat. Also, it is asked to show the residence proof in Surat. Is it valid deficiency? What is the recourse?
REG-01 does not ask for such requirement of providing the residence proof of partners. 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.