Instruction to streamline GST registration process
The Central Board of Indirect Taxes and Customs (‘CBIC’) has issued Instruction No. 03/2025-GST dated April 17, 2025 (‘Instruction’), superseding its earlier Instruction No. 03/2023-GST dated June 14, 2023. The Instruction provide comprehensive directions to the field formation on the processing of registration applications.
The move comes in response to feedback highlighting the challenges faced by applicants during the GST registration process. It aims at addressing instances of delays, raising of avoidable clarifications, and demands for documents not prescribed under the GST law.
An indicative list of documents has been prescribed in FORM GST REG-01, for submission along with the registration application. The officer handling registration applications should go through the documents list referred to above and should strictly adhere to the following instructions in respect of processing of registration application
List of Some Instructions
Documents in respect of Principal Place of Business (PPOB)
For Owned Premises
While processing registration application, query should not be raised by the officer seeking original physical copy of documents attached in FORM GST REG-01
For Rented Premises
In case where Rent/Lease Agreement is registered, agreement along with any one of the documents mentioned in the list in Advisory should suffice and no identity proof of the lessor should be sought.
For Consent Based Premises
Consent letter in plain paper by the concerned owner of the premises along with a copy of the identity proof of the person granting consent along with any one of the documents as mentioned in list of documents appended to FORM GST REG-01 in support of ownership of the premises of the consenter should suffice.
• Issues in respect of Constitution of Business
Where the applicant is one of the partners, Partnership Deed for the proof of constitution of business is required to be uploaded by the applicant. No additional document like Udhyam certificate, MSME certificate, shop establishment certificate, trade license etc. should be sought from the applicant.
Requests for clarification (Form GST REG-03)
Clarifications may only be sought in four specific situations:
o Illegible/incomplete documents
o Address mismatch or invalid proof
o Incomplete or vague address
o Any GSTIN linked to the PAN found cancelled or suspended