CBIC issues Instructions for processing GST Registration Applications [Read Notification]

The Central Board of Indirect Taxes and Customs (CBIC) has issued detailed instructions for processing of GST registration applications. The move comes in response to rising complaints regarding delays and inconsistent practices followed by tax officers, as well as the overreach in seeking documents beyond those prescribed under the GST framework.

The new instruction, dated April 17, 2025, supersedes earlier guidelines issued via Instruction No. 03/2023-GST, and provides clarity on document verification procedures, expected timelines, and officer conduct during the registration process. A core objective is to strike a balance between preventing fraudulent registrations and ensuring that genuine applicants are not subjected to unnecessary harassment.

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Key highlights include the directive that officers must strictly adhere to the list of indicative documents outlined in FORM GST REG-01. For example, in proving ownership or tenancy of the principal place of business, only one document from the prescribed list (such as electricity bill, property tax receipt, or lease agreement) is needed. Officers are prohibited from demanding additional, extraneous documents like photographs of landlords or personal ID proofs unless specifically justified and approved by a Deputy or Assistant Commissioner.

The instruction also emphasizes uniformity in addressing cases involving shared or consented premises, with clear parameters for when consent letters, identity proofs, or affidavits may be required. Importantly, officers have been warned against making presumptive inquiries that are not directly tied to submitted documents—such as questioning business feasibility based on location or nature of goods.

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For non-risky applications, officers are expected to complete approvals within seven working days. Applications flagged for risk, Aadhaar non-authentication, or requiring physical verification must be processed within 30 days, with mandatory documentation and photographic evidence uploaded as per FORM GST REG-30.

To ensure accountability, CBIC has instructed Principal Chief Commissioners to regularly monitor the registration processes, prevent deemed approvals due to inaction, and take strict action against non-compliant officers. The overarching message is one of enhancing transparency, reducing administrative burden, and facilitating ease of doing business within the GST ecosystem.

Stakeholders are encouraged to report implementation issues to the Board via the email ID: gst-cbec@gov.in.

To Read the full text of the Instruction CLICK HERE

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