The Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 04/2025-GST dated May 2, 2025, providing a structured Grievance Redressal Mechanism for taxpayers facing issues during the registration process under the Goods and Services Tax (GST) regime.
The instruction comes amid growing concerns raised by stakeholders over delayed processing of GST registration applications and lack of clarity on escalation procedures. The CBIC's directive mandates the constitution of Grievance Redressal Committees (GRCs) at the zonal level, which will be responsible for resolving issues related to pending registration applications that exceed prescribed timelines.
Text of the Instruction has been mentioned below
Reference is invited to instruction No. 03/2025 dated 17.04.2025 issued by Central Board of Indirect Taxes and Customs (“Board”) for processing of GST registration application. Any applicant whose Application Reference Number (ARN) has been assigned to Central jurisdiction and who has a grievance in respect of any query raised in contravention of the said instructions, regarding grounds of rejection of application etc. may approach the jurisdictional Zonal Principal Chief Commissioner/Chief Commissioner.
In order to provide a quick and effective grievance redressal mechanism to applicants, the following instructions are being issued:
i. Principal Chief Commissioner/Chief Commissioner of CGST Zones may publicize an email address on which the applicants can raise their grievances. Wide publicity may be given to this email id.
ii. The applicants may send grievances containing ARN details, jurisdiction details (Centre/State) and issue in brief on that email address.
iii. In case where grievance received pertains to State Jurisdiction, the office of Principal Chief Commissioner/Chief Commissioner shall forward the same to the concerned State jurisdiction and a copy endorsed to the GST Council Secretariat.
iv. Principal Chief Commissioner/Chief Commissioner may ensure timely resolution of grievances received by them and intimate the applicants regarding the same. In case where queries raised by the officer are found to be proper, the applicants may be suitably advised.
v. Principal Chief Commissioner/Chief Commissioner may submit a monthly report on the status of grievance redressal to DGGST who would compile the same and put up for perusal of the Board.
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