Answer

1. F

   Facts

   After rejection in REG-05 you can apply afresh after fixing the problems, or appeal to the Appellate Authority within three months of the order.

2. P

   Provisions and law

   • Rule 9, CGST Rules 2017Approval within 7 working days, or 30 days where physical verification is needed; queries in REG-03, reply in REG-04 within 7 working days; rejection in REG-05.
   • Sec 107(1), CGST Act 2017An appeal against an order lies to the Appellate Authority within three months of the order being communicated.
3. A

   Analysis

   Most rejections relate to the place of business proof, consent letters or a failed site visit. A fresh application with clean documents is usually faster than an appeal. If the order gives no reason or ignores your reply, an appeal is possible since an order must follow natural justice. Fix the root cause first, otherwise the second application will meet the same fate.

4. C

   Conclusion

   1. 1Read the REG-05 order and the earlier REG-03 query together.
   2. 2Identify the document or fact that caused rejection.
   3. 3Fix it, for example a fresh consent letter or rent agreement.
   4. 4Apply again in REG-01, or file APL-01 within three months if the order is unreasoned.
   5. 5Keep premises open and staffed in case of a site visit.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.