FORM GST REG-05 - Reasoned rejection after an inadequate registration reply
A specific application deficiency remains after an opportunity to respond.
Responsible actor: The proper officer records the actual rejection reasons. Provision: Rules 9(4),19(4),23(2)(b),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
Independent New-registration Branch B: a3 September 2026 application claims unit 12 but supplies only an unrelated unit 18 lease. A7 September notice precisely identifies that mismatch. A9 September reply supplies the same unrelated document and no evidence linking the claimed premises. The 11 September rejection selects the examined-but-unsatisfactory-reply branch. It is separate from Branch A’s successful correction.
Reference and recipient
| Reference / date | ILLUSTRATION-REG05-B-2026-0911 /11 September 2026 |
|---|---|
| Legal name | Aster Learning Supplies Private Limited (fictional) |
| Trade name | Aster Learning Supplies |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| GSTIN /GSTP ID | Not allotted /not applicable |
| Application / date | ILLUSTRATION-REG01-B-2026-0903 /3 September 2026 |
| Reply / date | ILLUSTRATION-REG04-B-2026-0909 /9 September 2026 |
| Selected type | Registration, not cancellation/withdrawal |
Examined reply and reasons
The reply is considered. The unit 18 lease does not identify the unit 12 premises claimed in the application; the applicant provides no correction or link despite the specific notice. Thus the prescribed principal-place evidence remains inconsistent with the declared address. The rejection is for that unresolved material mismatch, not for failure to submit an unrelated additional document. The application is rejected under rule 9(4).
Alternative paragraph
The no-reply alternative is not selected: a reply was in fact filed and examined. No fictitious hearing or failure to appear is asserted.
Officer and execution
| Name / designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Jurisdiction | Bengaluru Central Tax |
| Place / date | Bengaluru /11 September 2026 |
| Signature | Not executed; no actual official application, order or certificate |
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
The current source replaces the older blank and expressly covers withdrawal. A rejection must disclose actual reasons and the correct selected branch; an unsatisfactory-reply finding cannot be recast as no reply merely to use a template.
Primary source and exact locator
Official notified form source: PDF pages 17-18; printed pages 11-12.
CGST Act and government-hosted Act and Rules compilation - Rules 9(4),19(4),23(2)(b),14A; current substituted form. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer records the actual rejection reasons. A specific application deficiency remains after an opportunity to respond.
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.