A Step-by-Step Guide to Filing GST Clarification

Filing clarification under GST means submitting a clarification containing reasons or documents supporting your GST registration application. In case of existing registered taxpayers, clarifications may be needed to update certain details.

Please note that this is not a necessary step in GST registration step but a following step that comes only if the tax authorities find your application incomplete or incorrect in some way and seek clarification for the same in the form of a GST notice. That is when you file for GST clarification and that is the meaning of it.

It can be done by the taxpayer as a reply to a GST notice or as an effort to correct errors. Filing GST clarification ensures that your Goods and Services Tax (GST) payments (application fee or any other related payment) are complete and in accordance with the GST compliances.

To answer this query, it is important to understand in which situations does a GST registration applicant can receive a notice from the concerned authorities seeking clarification regarding their application. Some of the common reasons are listed here:

• When there’s a mismatch in the details mentioned in the GST application form and the attested documents
• When latest documents, such as a residence proof, are not sent with the application
• If names and other personal details do not match with PAN/AADHAAR database
• If uploaded images or documents are not in proper format or are blurred out
• If additional documentation is required

Here are the steps that highlight the entire procedure for filing GST clarification: Login in the case of new registration

Login in the case of new registration

• Start by logging in to the official GST Portal using your registered credentials
• Select the ‘Register Now’ link
• Navigate to the "Temporary Reference Number” (TRN) option
• Enter TRN and click on ‘Proceed’
• Type in the OTP (that you’ll get on your registered mobile number or e-mail ID) and click on proceed

Login in the case of existing registrations

• Go to www.gov.in and log in using your GST portal username and password

Following steps remain the same for new and existing registrations alike:

• Once you're logged in, go to the 'Services' tab on the GST Portal
• Under the 'Services' tab, select the 'Application for Filing Clarification' option
• Enter either the Application Reference Number (ARN) or the Reference Number of Notice (RNN) and click on the ‘Search’ button (refer below image)