Section 9(2) in The Central Goods and Services Tax Rules, 2017
(2)Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of [seven] [Substituted 'three' by Notification No. G.S.R. 786(E), dated 22.12.2020 (w.e.f. 19.6.2017).] working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.[Provided that where -(a)a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or(b)the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application.] [Substituted by Notification No. G.S.R. 786(E), dated 22.12.2020 (w.e.f. 19.6.2017).]Explanation. - For the purposes of this sub-rule, the expression "clarification" includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01.
