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GST Registration: Application Processing by Proper Officer under GST Act


Last Updated on January 30, 2024 by Kanakkupillai

The introduction highlights the increasing concern of fraudulent GST registration to transfer fake Input Tax Credit (ITC) and its impact on government revenue. It emphasizes the need for proper officers to scrutinize registration applications thoroughly.

Guidelines Issued by the Government for Proper Officer Scrutiny

This section outlines the proper officer’s guidelines when scrutinizing GST registration applications. It covers various aspects, such as verifying the applicant’s information, checking the legibility and compliance of the application, and confirming the accuracy of the principal place of business address. It also mentions the risk rates provided by the Directorate General of Risk Management and the importance of conveying risk information to the applicant when necessary.

Demanding Further Clarification

In cases where the proper officer finds suspicious information or requires additional clarification, they can send an application in the form of GSTR-03 to request further details from the applicant. The applicant can then respond by submitting the required clarification using Form GSTR-04.

Approval and Rejection of Applications

This section explains that if the proper officer finds the provided clarification satisfactory, they can approve the application. However, the officer can reject the application if false information is discovered. In case of rejection, the reasons for disapproval must be communicated in writing through Form GSTRE-05.


The conclusion emphasizes the significance of following the guidelines issued by the proper officer to protect government revenue. It highlights the importance of organizations complying with the rules and regulations to obtain approval from the proper officer during the application scrutiny.

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1. How can I check the validity of the address provided in the application?

The proper officer may refer to published articles on relevant websites or conduct physical visits to verify the accuracy and validity of the address mentioned in the application and supporting documents.

2. What happens if the proper officer finds any suspicious information?

If any suspicious information is identified, the proper officer may request further clarification by sending Form GSTR-03, and the applicant can respond using Form GSTR-04 to address the concerns raised.

3. How does the proper officer determine the approval or rejection of an application?

The proper officer evaluates the provided clarification and supporting documents. If the clarification is satisfactory, the application may be approved. However, if false information is detected, the application may be rejected, and the reasons for rejection will be communicated in writing using Form GSTRE-05.

G.Durghasree B.A.B.L (Hons)

G Durghasree B.A.B.L (Hons) is a registered trademark attorney with extensive experience as an Advocate for a period of 8 years. She possesses expertise in trademark law, including trademark filing and trademark hearings. Additionally, she is skilled in contract drafting and reviewing, providing legal advice and opinions, particularly in the areas of Company Law, Insolvency and Bankruptcy Code (IBC), and Goods and Service Tax Law (GST). Her experience encompasses both litigation and non-litigation aspects of these laws.