Show Cause Notice if amendment is to be rejected :
Where the proper officer is of the opinion that the amendment sought under clause (a) of sub-rule (2) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within fifteen working days from the date of receipt of the application in form GST REG-13, serve a notice in form GST REG-03, requiring the registered person to show cause, within seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected – Rule 11(3) of Registration Rules.
The taxable person shall furnish a reply to the notice to show cause, issued under rule 11(3), in form GST REG-04 within seven working days from the date of the service of the said notice.
Where the reply furnished under sub-rule (4) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (3) within the period prescribed in sub-rule (4), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in form GST REG-05 – Rule 11(5) of Registration Rules.
Deemed amendment if no action taken by proper officer – If the proper officer fails to take any action- (a) within fifteen working days from the date of submission of application, or (b) within seven working days fromthe date of receipt of reply to the notice to show cause under sub-rule (4), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the Common Portal – Rule 11(6) of Registration Rules.