FORM GST REG-04 - Reply correcting the application’s unit number
The applicant answers the precise REG-03 reasons with corrected entries and documents.
Responsible actor: The applicant replies through its authorised signatory. Provision: Rules 9(2),19(3),14A; current substituted form.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current registration rules checked 21 October 2026. Worked2026 branch; clearly fictional, unsigned and unissued. Current2025 substituted/inserted forms or explicit later-law qualifications apply.
Worked facts and completed entries
New-registration Branch A: Aster first makes a non-exempt inter-State goods supply 1 September 2026, requiring registration under section 24(i). It applies 3 September, within thirty days, under the ordinary rule 9 route. Rule 14A is not opted and rule 9A automated-risk selection is not assumed. Required Aadhaar/document steps are completed. The application mistakenly abbreviates unit 12 as unit 1; the 7 September REG-03 seeks an address clarification. The 9 September REG-04 supplies the correct lease/owner evidence and corrects the field. Registration is approved 11 September, effective 1 September.
1–7. References and selected modification
| 1. Notice reference / date | ILLUSTRATION-REG03-A-2026-0907 /7 September 2026 |
|---|---|
| 2. Application reference / date | ILLUSTRATION-REG01-A-2026-0903 /3 September 2026 |
| 3. GSTIN /GSTP ID | Not yet allotted /not applicable |
| 4. Legal name | Aster Learning Supplies Private Limited (fictional) |
| 5. Trade name | Aster Learning Supplies |
| 6. Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| 7. Modification required | Yes: principal-address unit 1 corrected to unit 12; no other field changed |
8. Additional information
The abbreviated unit 1 was a transcription error. The leased business premises are unit 12 at the completed address. The same company is tenant and the lessor’s uploaded electricity bill supports ownership of that same unit. Business constitution/PAN, activities and other entries are unchanged.
9. Documents uploaded
| Document1 | Legible lease for unit 12, effective 1 September 2026 |
|---|---|
| Document2 | Lessor electricity bill for unit 12 already within prescribed premises evidence |
| Document3 | Address-field comparison and authorisation; no identity/approval document is fabricated |
Verification and execution
I, Meera Rao, director of the fictional applicant, solemnly affirm that the information in this educational scenario is true to its stated assumed facts and nothing has been concealed. Place: Bengaluru. Date: 9 September 2026. Signatory name/status: Meera Rao, authorised director (fictional; unsigned). Signature: not executed. No DSC, signature, seal or official approval is reproduced.
How this form moves the matter forward
- Identify the exact application/proceeding and current statutory route.
- Complete the specific facts and evidence for that event, with genuine references in a real filing.
- Reconcile the portal communication, dates and next legal step; a fictional model is not an authenticated decision.
Evidence supporting these entries
- Original application/notice/order and actual service record
- Specific premises/business/authorisation evidence
- Portal reference, response and resulting registration record
Additional primary authority: Notification 18/2025-Central Tax,31 October 2025, effective 1 November 2025:rules 9A/14A PDF pages 13–15; REG-02 amendment and substituted REG-03/04/05 PDF pages 15–18; REG-32/33 PDF pages 18–20.
Additional primary authority: CBIC Instruction03/2025-GST,17 April 2025, PDF pages 2–4:premises evidence; pages 5–8:specific queries, ordinary/risk verification, replies and reasoned rejection.
Additional primary authority: Official CGST Act as on 11 June 2026, sections 24/25/28/29/30; cancellation does not remove prior liabilities and revocation differs from a voluntary cancellation.
Period and legal consequences
Item7 is enabled for this new-registration correction. Under the current form it is disabled for a rule 14A withdrawal reply; that separate application cannot be used to make pending registration amendments.
Primary source and exact locator
Official notified form source: PDF pages 16-17; printed pages 10-11.
CGST Act and government-hosted Act and Rules compilation - Rules 9(2),19(3),14A; current substituted form. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The applicant replies through its authorised signatory. The applicant answers the precise REG-03 reasons with corrected entries and documents.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Original application/notice/order and actual service record; Specific premises/business/authorisation evidence; Portal reference, response and resulting registration record.