Guidelines for Streamlined Processing of GST Registration Applications – Issued on 17th April 2025 by the GST Policy Wing, CBIC

Background and Purpose

• The CBIC has received numerous complaints from applicants facing delays or rejections in GST registration, primarily due to:
  • Unwarranted clarifications sought by officers.
  • Requests for additional documents not listed in FORM GST REG-01.
• Objective: Strike a balance between preventing fraud (like bogus firms claiming ITC without supply) and facilitating genuine applicants.

Supersession of Previous Instruction

• The new instruction replaces Instruction No. 03/2023-GST (dated 14th June 2023).
• Issued to address system updates and increased complaints.

Mandatory Document Handling Instructions

Principal Place of Business (PPOB)

1. Owned Premises:

• • Accept any one document from the prescribed list:
    • Property tax receipt
    • Municipal khata copy
    • Electricity bill
    • Or similar document (e.g., water bill)
  • No original copy or extra documents should be requested.

2. Rented Premises:

• • Valid Rent/Lease Agreement + any one ownership proof of lessor.
  • Registered agreement → no need for lessor’s ID.
  • Unregistered agreement → lessor’s identity proof required.
  • If utility bill is in tenant’s name, it’s acceptable with rent agreement.

3. Premises Owned by Relatives/Spouse:

• • Consent letter on plain paper + identity proof of consenter + any one ownership document.

4. Shared Premises:

• • With rent agreement:
    • Same rules as rented premises.
  • Without rent agreement:
    • Consent letter + ID proof + ownership proof of consenter required.

5. No Rent Agreement (Informal Use):

• • Affidavit on stamp paper before Magistrate/Notary + one proof like electricity bill.

6. SEZ/SEZ Developer:

• • Upload Govt. SEZ Certificate or related documents.

Constitution of Business

1. Partnership:

• • Upload Partnership Deed.
  • No need for:
    • MSME/Udyam certificate
    • Trade license
    • Shop establishment registration

2. Other Entities (Society, Trust, Govt Dept, etc.):

• • Upload Registration Certificate or proof of constitution.

Unwarranted Queries Not Permitted

Officers must not ask irrelevant/presumptive questions such as:

• Why residential address of signatory is in another state.
• Why HSN code relates to restricted goods.
• Whether business activity suits the premises.
• These are not valid reasons to delay/reject applications.

Application Processing Guidelines

1. General Scrutiny:

• • Officer must ensure:
    • All documents are legible and complete.
    • Details match and are consistent across application and attachments.
    • Cross-verification via public websites (e.g., electricity dept., land registry) is allowed.

2. Approval Without Physical Verification:

• • If application is:
    • Not flagged as risky,
    • Complete with valid documents:
    • Officer must approve within 7 working days.

3. Approval with Physical Verification (within 30 days):

Applies if:

• • • Applicant fails Aadhaar authentication, or
    • Application is flagged as risky, or
    • Officer feels physical verification is necessary (with AC-level approval).

Officer Must:

• Conduct site visit per Rule 9 + Rule 25 of CGST Rules.
• Upload GPS-enabled photographs, report (FORM GST REG-30), and findings 5 days before deadline.
• Include:
  • Whether business exists.
  • Efforts made to locate premises (if not found).
  • Documents and evidence collected.
  • Correct jurisdiction reassignment, if needed.

FORM GST REG-03 (Clarification Notice)

Officer may issue REG-03 only if:

• Documents are illegible/incomplete.
• Address mismatches with document.
• Address is vague/incomplete.
• PAN-linked GSTIN is suspended/cancelled.

No additional documents beyond listed ones should be demanded, unless approved by Deputy/Assistant Commissioner.

Deemed approvals due to officer delay must be avoided.

Applicant Response – FORM GST REG-04

• Applicant has 7 working days to reply.
• Officer must:
  • Approve application within 7 working days, if satisfied.
  • Reject via FORM GST REG-05, with reasons recorded in writing, if not satisfied or no response is given.

FORM GST REG-05 (Rejection Notice)

• If no reply within 7 days of REG-03:
  • Officer can reject after recording reasons.
  • Intimation sent through FORM GST REG-05.

Responsibilities of Chief Commissioners

• Ensure:
  1. Monitoring of registration processing, physical verifications, and queries.
  2. Action against non-compliant officers.
  3. Adequate staffing for timely processing.
  4. Issuance of trade notices to clarify acceptable documents as per local laws.

Feedback and Contact

• Any difficulty in implementing this instruction may be reported to the Board at:
  📧 gst-cbec@gov.in