Download GST Registration Show Cause Notice (SCN) on your own
In this article, we will go step by step in the GST registration procedure and learn how to download GST Registration Show Cause Notice from the GST portal.
Filling GST Registration form GST REG-01
Application for GST registration is filed online in Form GST REG-01. The form is composed of two parts (Part A And Part B).
Information to be furnished in Part A is PAN, Mobile Number, Email address, State or Union territory. While in Part B requires details of the trade name, constitution, ownership, and a lot more.
Once the application has filed an acknowledgment is generated in Form GST REG-02 and an Acknowledgement reference number is provided.
The status of the Application can be tracked via the ARN number.
Objection to Registration application via SCN in GST
Once the application is filed, the application gets allocated to the respective GST official (location specific). The accuracy and correctness of the application and attachments are then examined by the GST official.
If the GST official is satisfied, the application is accepted and the GSTIN number to the taxpayer along with the GST registration certificate is provided.
All the communications are made on the registered E-mail address and Phone Number.
In case the GST official is not satisfied with the application or incorrect particulars are provided. The GST officer processing the application would issue communication seeking additional information or clarification from the taxpayer. That communication is what you normally call Show Cause Notice In GST Registration. The issue is communicated to the taxpayer at the registered email address.
Download SCN for New GST Registration, GST SCN Login, and Status
After submission of GST Reg-01, within three days if there is an objection a person will an E-mail and a text message on registered mobile like this.
Now, the next step would be to download Show cause Notice after logging in to the GST portal. New users often get confused about where to download it, since they don’t have any Login ID and Password.
What is SCN Reference Number?
SCN Reference Number is Show Cause Notice Reference number, it is of no use to download Show Cause Notice. We can find it in the email we have received for notice or it will be mentioned on Show cause Notice.
We need to use a Temporary Reference Number to access Show Cause Notice. A TRN number would have been received on your mobile and E-mail after submission of Part A of the GST registration form.
Now, you need to Login into GST Portal via TRN Number. Go to Services> New Registration> Select Temporary Reference Number.
After entering Temporary Reference Number and Character. An OTP would be received by Email and Phone. Enter the OTP. After login Via TRN Number.
Step 1: Go to Services Tab.
Step 2: Then Move on to User Services
Step 3: Click on “View Notices and Orders”
Step 4: Enter SCN(Show Cause Notice) Number received.
Step 5: Download Show Cause Notice
Second Way to download GST Registration Show Cause Notice
After entering the TRN number, a page will appear mentioning the “ARN Number” and “Status”
The status would be “Pending for Clarification”.
Click on “Pending for Clarification”, Show cause Notice would be downloaded.
Most people get confused about how to log in to download the notice since registration has not been obtained, so login is made via TRN number to download SCN.
We can even check the status of SCN after submitting clarification, which is basically whether the objection has been removed or not.
Once the show cause notice is downloaded, a clarification needs to be filed to respond to the objection received.
Get Valuable insight on Why show cause notices are received by a large number of taxpayers?
Frequently asked questions about GST show cause notice
Yes, its a mandatory task if you want to obtain GST Registration along with details asked within the prescribed time period. Otherwise order would be passed by the officer rejecting the application.
Only for GST Registration SCN, no penalty is levied only the application gets rejected.
A separate application can be filed only after order rejecting the application has been passed by the officer for the same PAN number.
But again SCN will be issued if errors or omissions are not rectified in the new application.
Akash Arora is a Chartered Accountant by profession and the founder of this website. His expertise areas include compliance with Goods and Service tax and Direct taxes in India. He has written more than 70+ blogs on GST and Direct tax.
Connect with him at +918588918033 and firstname.lastname@example.org