Dated: 17th April 2025 | Issued by: CBIC, GST Policy Wing

The Central Board of Indirect Taxes and Customs (CBIC) has issued comprehensive instructions to standardize and streamline the process of GST registration across India. This comes in response to rising concerns over inconsistencies, unnecessary document demands, and delays in the registration process.

? Objective:

To strike a balance between:

1. Preventing fraudulent registrations used for fake ITC claims, and
2. Ensuring genuine businesses are not harassed or delayed during GST registration.

✅ Key Highlights of Instruction No. 03/2025-GST

1. ? Document Standardization

1. Only documents specified in FORM GST REG-01 to be demanded.
2. Owned premises: One valid ownership document (e.g., electricity bill or property tax receipt) is sufficient.
3. Rented premises: Rent agreement + any one ownership proof of lessor. No more landlord PAN card, photo, or Aadhar required.
4. Shared/spousal premises: Consent letter + ID proof + ownership document.
5. If no agreement exists, an affidavit with utility bill is acceptable.

2. ❌ Ban on Presumptive Queries

Officers cannot raise objections based on:

1. Residential address of applicant/authorized person
2. HSN codes “prohibited” in the region
3. Business activities assumed to be unfit for the address

3. ⏱️ Timeline-Based Processing

1. Low-risk + Aadhaar-verified: Process within 7 working days
2. Flagged applications (due to Aadhaar not verified, or risk parameters): Physical verification and approval within 30 days
3. Physical verification to be supported by GPS-tagged photos and proper documentation

4. ? Controlled Clarifications

1. Any additional clarification or documents (beyond REG-01 list) to be sought only with prior approval of Assistant/Deputy Commissioner
2. Clarifications must be relevant and not trivial
3. Response from applicant in REG-04 to be examined and responded to within 7 working days

5. ?‍? Officer Accountability

1. No application should be deemed approved due to officer inaction
2. Strict action to be taken against officials violating these instructions
3. Chief Commissioners to conduct regular reviews and ensure adequate staffing

? Why This Matters

These guidelines will reduce procedural inconsistencies, promote transparency, and simplify the registration experience for legitimate taxpayers, thereby improving the ease of doing business in India.

? Need Assistance?

If you're applying for GST registration or facing any registration-related issues, our team at GJA & Co. is here to help. Reach out for end-to-end support and compliance advisory.

? Email: gjafca@gmail.com

? Call: +91-9582264160