GST Registration Breaking: CBIC issues much awaited guidelines for processing GST Number applications:

GST Registration Breaking: CBIC issues much awaited guidelines for processing GST Number applications The GST Wing of the Central Board of Indirect Taxes & Customs (CBIC) has finally released Instructions for the processing of applications for GST registration. Much difficulties are being faced by the applicants in getting a GST registration, mainly on account of nature of clarifications being sought by the officers with respect to information submitted in the application FORM GST REG-01 and seeking of additional documents which are not prescribed in the List of Documents appended to FORM GST REG-01. While on one hand, there is a need to prevent registration of fraudulent firms created for passing on input tax credit (ITC) without any underlying supply, on the other hand, there is a need to ensure that genuine applicants seeking registration are not unduly harassed. Due to increasing number of registration related complaints, a comprehensive instruction ihas been issued to take care of the latest developments and to provide clarity to the officers for processing of registration application. This instruction has been issued in supersession of instruction No. 03/2023-GST dated 14th June, 2023. The instruction gives clarification on Documents to be sought from applicant while processing applications and Processing of registration application. The instruction also mentions clearly that the Officers handling registration applications should not ask any presumptive query which is not related to the documents or information submitted by the applicant.

Here is a Quick Tabular Summary

CBIC Instruction No. 03/2025-GST, dated 17 April 2025 on GST Registration Process and Documentation Requirement
Strict action to be taken against GST Officer for non-compliance
Purpose	1. To address issues faced by applicants due to inconsistent practices and excessive documentation demands.
	2. To ensure genuine applicants aren't harassed while fraudulent entities are filtered out.
Guidelines on Documents Required for getting GSTN
Documents for Principal Place of Business (PPOB)
Owned premises	Any one of the following: Property Tax receipt, Municipal Khata copy, Electricity/Water bill
Rented premises	1. Valid rent/lease agreement + any one document listed above. 2. If agreement is registered, no ID proof of the lessor is required. 3. If electricity/water bill is in tenant’s name, it suffices with the rent agreement.
No rent/lease agreement	An affidavit + supporting documents (e.g., bill in applicant’s name)
Shared premises/relative's property	Consent letter + ID proof of owner + ownership proof.
Constitution of Business	1. Partnership: Only Partnership Deed needed. 2. Others (Society, Trust, Club, etc.): Just Registration Certificate. 3. Officers should not ask for Udhyam/MSME/shop license/trade license etc.
GST Officers must Avoid Presumptive Queries like MD’s address isn't in same state, Goods/services are restricted in the state, Nature of activity doesn’t suit location
Processing Timelines & Verification
Normal Cases	Application where Documents are complete and Not flagged as risky to be approved within 7 working days
Risky or Aadhar-authentication-related Cases	- Registration to be done within 30 days after physical verification - The Officers must upload REG-30 report at least 5 days before deadline
Queries and Clarifications may be raised only if (REG-03):
1. Documents are illegible or incomplete 2. Address mismatch/incompleteness 3. Existing GSTIN on PAN is cancelled Please Note that Approval needed from Deputy/Assistant Commissioner to request documents beyond prescribed list.
Response & Approval Process:
- Applicant has 7 working days to reply via REG-04 - Officer must approve (or reject with reason in REG-05) within 7 working days of receiving REG-04
Strict action to be taken against GST Officer for non-compliance

Click on the below mentioned link to Download the instructions