Quick Summary
In a move aimed at striking a balance between facilitating genuine taxpayers and cracking down on fraudulent entities, the Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 03/2025-GST to streamline the processing of GST registration applications. The latest guidelines, dated April 17, 2025, come in response to increasing complaints from applicants facing undue delays and excessive documentary demands from tax officers during the GST registration process. This new in
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FAQ :
The instructions aim to streamline the GST registration process, balance facilitating genuine taxpayers with cracking down on fraud, reduce delays, and prevent harassment of applicants.
No, officers must not seek documents beyond what is prescribed in GST REG-01. Any additional document requests require prior approval from a Deputy or Assistant Commissioner.
A single valid document like a property tax receipt, electricity bill, or rent agreement is sufficient. Additional landlord identity proofs should not be demanded if rent agreements are registered.
Applications not flagged as risky should be processed within 7 working days. Those flagged for issues like Aadhaar authentication require physical verification and must be completed within 30 days.
Yes, the CBIC has strictly prohibited officers from raising presumptive or irrelevant queries, such as questioning an applicant's residential address or business viability based on location.
Rejections must be communicated with clear reasons using FORM GST REG-05. Applicants are given 7 working days to respond to any clarification sought based on valid grounds.
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