CBIC Simplifies GST Registration Process and Restricts Unnecessary Officer Queries
The Central Board of Indirect Taxes & Customs (CBIC) has issued Instruction No. 03/2025-GST dated 17th April 2025, to streamline the process of GST registration and minimize unnecessary queries and document requests by officers. Key points include:
- Simplified Documentation:
- Only specified documents listed in FORM GST REG-01 are required.
- For owned premises, any one document (e.g., electricity bill, property tax receipt) is sufficient.
- For rented premises, a valid lease agreement plus any one ownership document of the landlord suffices; no additional landlord documents (like PAN or photos) are needed.
- In absence of a registered rent agreement, an identity proof of the landlord with any ownership document is sufficient.
- In cases where Rent/Lease agreement is not available, the applicant may upload a consent letter in plain paper from the consenter alongwith his identity proof of the consenter and any of the said documents in support of ownership of the premises of the consenter
- Avoiding Unnecessary Queries:
- Officers must not ask for documents beyond those listed.
- Queries unrelated to submitted documents or based on presumptions (like residential addresses differing from business locations or banned HSN codes) are prohibited.
- *Officers handling registration applications should not ask any presumptive query which is not related to the documents or information submitted by the applicant.*
- *if any document apart from the listed documents is required to be sought, the officer shall seek the same only after the approval of the concerned Deputy/Assistant Commissioner*
- Timelines for Registration:
- Non-risk applications must be processed within 7 working days.
- Risk-flagged or non-Aadhaar verified applications require physical verification and must be processed within 30 days.
- Physical Verification:
- Required if flagged as risky or Aadhaar authentication fails.
- Officers must upload a GPS-enabled photo and report of the business premises.
- Accountability and Oversight:
- Chief Commissioners must closely monitor registration processing.
- Strict actions will be taken against officers deviating from these guidelines.
The instructions aim to expedite genuine registrations and curb unnecessary administrative delays and hassles for businesses.
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