Simplified Guidelines for Processing GST Registration Applications – 2025
Issued by: Central Board of Indirect Taxes and Customs (CBIC) Reference: Instruction No. 03/2025-GST (supersedes Instruction No. 03/2023-GST)
The CBIC has received multiple complaints from genuine applicants about delays and rejections in GST registration due to unnecessary document demands or irrelevant queries. These new instructions aim to:
Prevent fraudulent registrations intended to pass on fake Input Tax Credit (ITC).
Ensure smooth registration for genuine taxpayers without unnecessary harassment.
Standardize the process across all officers handling GST REG-01 applications.
Officers asking for additional documents not listed in FORM GST REG-01.
Presumptive queries unrelated to the documents submitted.
Delays caused by avoidable clarifications.
Different verification practices in different jurisdictions.
The indicative document list in FORM GST REG-01 is the benchmark. Officers must not demand extra proof beyond what is mentioned, unless approved by the Deputy/Assistant Commissioner.
Owned Premises – Any one of:
Latest property tax receipt
Municipal khata copy
Electricity bill (or similar local government document, e.g., water bill) ➡ Only one document is required. No physical originals should be demanded.
Rented/Leased Premises – Upload:
Valid rent/lease agreement, plus any one ownership proof of the lessor from the above list.
If agreement not registered, also include lessor’s ID proof.
If agreement registered, no lessor ID is needed.
If utility bill is in applicant’s name, it is valid with the agreement — no extra documents required.
Premises Owned by Spouse/Relative – Provide:
Consent letter on plain paper.
ID proof of consenter.
Any one ownership proof from the above list.
Shared Premises – Same rules as rented premises.
No Agreement Available – Submit:
Affidavit on non-judicial stamp paper (minimum value), attested by a Magistrate or Notary.
Any one utility or ownership proof in applicant’s name.
Special Economic Zone (SEZ) – Upload SEZ approval documents issued by the Government of India.
Partnership Firm: Partnership Deed.
Society/Trust/Club/Statutory Body/Local Authority: Registration certificate or constitution proof. ➡ No demand for MSME/Udyam certificates, shop licences, or trade licences.
Officers must not:
Question why applicant’s residential address is outside the registration city/state.
Object to HSN codes unless clearly prohibited by law.
Speculate on whether listed business activities can be done from that premises.
Non-Risky Applications (Aadhaar-authenticated): Approve within 7 working days.
Risky Applications / No Aadhaar Authentication / Physical Verification Required: Approve within 30 days, after verification.
When physical verification is needed:
Initiate immediately under Rule 9 & Rule 25 of CGST Rules.
Upload verification report in FORM GST REG-30 at least 5 days before the 30-day limit expires.
Include:
Confirmation of existence/non-existence of PPOB.
GPS-enabled photographs.
Efforts made if premises not found.
If ARN is in wrong jurisdiction, reassign promptly.
Queries can be raised only when:
Uploaded document is incomplete/illegible.
Address proof doesn’t match the application or is invalid.
Address is vague or incomplete.
GSTIN linked to applicant’s PAN is cancelled/suspended — reasons may be sought.
Applicant must reply in FORM GST REG-04 within 7 working days.
If officer is satisfied → Approve within 7 days of reply.
If unsatisfied → Reject with reasons in FORM GST REG-05 within 7 days.
No reply → Reject with reasons within 7 days after deadline.
Principal Chief Commissioners/Chief Commissioners must:
Monitor application processing, including physical verifications.
Take strict action against officers violating these instructions.
Assign enough staff for timely processing.
Issue local trade notices on acceptable documents.
For difficulties in implementation, email: gst-cbec@gov.in
Officers should process GST registrations efficiently, fairly, and strictly as per FORM GST REG-01 — no extra hurdles for genuine applicants, but strong checks against fraud.
