CBIC Issues New Guidelines to Streamline GST Registration Process

April 20, 2025 | New Delhi

In response to mounting concerns over delays and inconsistent practices in the Goods and Services Tax (GST) registration process, the Central Board of Indirect Taxes and Customs (CBIC) has released Instruction No. 03/2025-GST on April 17, 2025. This directive aims to standardize procedures, reduce unnecessary documentation, and ensure genuine applicants are not subjected to undue harassment.​Press Information Bureau

Key Highlights of the New Guidelines:

1. Standardization of Required Documents: Officers are instructed to adhere strictly to the list of documents specified in Form GST REG-01. Additional documents beyond this list should not be demanded unless absolutely necessary.​

2. Clarification on Proof of Principal Place of Business: For owned premises, documents like the latest property tax receipt, municipal khata copy, or electricity bill are acceptable. In rented premises, a valid rent/lease agreement along with any one of the aforementioned documents suffices. Additional documents from the lessor, such as PAN card or Aadhaar card, should not be sought.​

3. Processing Timelines: Applications not flagged as risky should be processed within seven working days. For applications flagged as risky, a physical verification is required, and the process should be completed within thirty days.​

4. Avoidance of Presumptive Queries: Officers are advised against raising queries based on presumptions, such as questioning the feasibility of business activities at a given location or discrepancies in the residential address of the applicant.​

5. Accountability Measures: Strict action will be taken against officers who deviate from these instructions. Principal Chief Commissioners and Chief Commissioners are tasked with supervising the processing of registration applications and ensuring compliance with the new guidelines.​

These measures are designed to facilitate a smoother registration process for genuine applicants while maintaining vigilance against fraudulent entities. The CBIC encourages applicants to report any difficulties encountered during the registration process to the Board via email at gst-cbec@gov.in.​

For further details, refer to the official instruction issued by the CBIC.