Reply Gst Registration Query

Hi Vivek,

Regarding your GST registration query and the negative verification report stating "Applicant not found at the address," here’s how you can respond to justify why your application should not be rejected under Rule 9(4) of CGST Rules, 2017 read with Section 25 of the CGST Act, 2017:

Key Points to Address in Your Reply:

1. Clarify the Address Issue

   • Explain if the premises were temporarily closed or if there was any genuine reason why the officer could not locate you on the date of verification (e.g., you were away for business, premises under renovation, etc.).

   • Provide alternate proof of existence at the given address like utility bills, rent agreement, electricity bill, municipal tax receipts, photographs, or any other supporting documents showing the place is your business location.

2. Compliance Intent and Documentation

   • Emphasize your willingness to comply with GST laws and provide all necessary documents.

   • If the verification was done during non-business hours, mention it and request a re-verification.

3. Legal Position

   • Section 25(4) of the CGST Act gives the proper officer power to reject the application if the verification fails. However, if you can show the bona fide nature of your business and valid proof of address, rejection should be reconsidered.

   • Rule 9(4) states that the registration may be rejected if the applicant is not found at the declared place. You can request a fresh visit or provide evidence that the premises are indeed your principal place of business.

4. Request for Reconsideration or Re-Verification

   • Request the officer to conduct a re-verification or allow you to provide additional evidence to prove your business location and existence.

Sample Draft for Your Reply:

Subject: Clarification Regarding GST Registration Application - Address Verification

Respected Sir/Madam,

I refer to your report stating that I was not found at the address provided in my GST registration application, leading to a negative verification. I wish to clarify that:

1. The business premises at the given address is valid and operational. (Attach proof such as rent agreement, electricity bill, municipal tax receipt, or any relevant document).

2. The officer’s visit might have coincided with non-working hours / temporary absence due to business reasons.

3. I am willing to cooperate fully and provide any additional documents or facilitate a re-verification.

In light of the above, I kindly request you to reconsider the rejection of my application under Rule 9(4) of the CGST Rules, 2017 read with Section 25 of the CGST Act, 2017.

I assure full compliance with all GST requirements.

Thanking you,

[Your Name & Contact Details]

GST registration rules differ based on what you supply and where.

Mandatory threshold:
- Rs 40 lakh aggregate annual turnover for goods suppliers in most states
- Rs 20 lakh for service providers in most states
- Rs 10 lakh for businesses in North-Eastern and hill states

Cross the threshold in any financial year and registration is mandatory within 30 days.

Compulsory registration regardless of turnover (common ones):
- Selling on any e-commerce platform like Amazon, Flipkart, or Meesho (mandatory from day 1, no threshold)
- Making inter-state supply of goods
- Receiving taxable services from outside India (reverse charge)
- Businesses required to deduct TDS under GST (Government entities, PSUs)

Voluntary registration: Businesses below the threshold can register voluntarily to claim Input Tax Credit on their purchases and issue proper GST invoices to B2B clients who need ITC.

After filing the online application on the GST portal, you get an ARN (Application Reference Number) immediately. The GSTIN is assigned within 7 working days if all documents are in order.

For tracking your application status after submission, this [GST registration ARN status check guide](https://taxgarden.in/blog/gst-registration-arn-status-check-india-2026) explains each ARN stage and what to do if it gets stuck.