No More Harassment for GST Registration: CBIC Notifies New Instructions:

No More Harassment for GST Registration: CBIC Notifies New Instructions The Central Board of Indirect Taxes and Customs (CBIC) has recently issued new guidelines for GST registration. As per the board, applicants were facing issues in getting GST registration as officers ask for additional documents that are not prescribed in the list of Documents added to Form GST REG-01. This causes delays and even rejections. While it is also important to stop firms from creating fake businesses to wrongly claim ITC without supplying any goods or services. Therefore, CBIC wants to make sure that honest businesses do not face difficulties while registering for GST. Earlier, guidelines for processing GST registration were given on 14th June 2023. But since the system has changed and complaints have increased, new and clearer instructions are now being issued to help officers handle applications properly.

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 cancelledPlease 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

These new instructions will now replace the old ones. These instruction has been issued in supersession of instruction No. 03/2023-GST dated 14th June, 2023.