Detailed Write-Up: CBIC Instruction No. 03/2025-GST – Streamlining GST Registration

[RAHUL MODI]

On April 17, 2025, the Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 03/2025-GST to address challenges faced by applicants during the GST registration process. This instruction aims to standardize procedures, reduce unwarranted documentation demands, and ensure timely processing of applications

🔑 Key Highlights:

1. Strict Adherence to Document List in FORM GST REG-01

• Officers are directed to request only those documents specified in the application form. ​
• Any additional document requests require prior approval from a Deputy or Assistant Commissioner. ​

2. Simplified Requirements for Proof of Business Premises

• Owned Premises: A single document like a property tax receipt, electricity bill, or municipal khata copy suffices. ​
• Rented Premises: A valid rent/lease agreement along with one document establishing the lessor’s ownership is adequate.
• Shared Premises: A consent letter from the owner, their identity proof, and one ownership document are sufficient.

3. Clarification on Business Constitution Proofs

• Partnerships: Only the partnership deed is required. ​
• Societies/Trusts: Registration certificate or proof of constitution is sufficient. ​
• No additional documents like trade licenses or MSME certificates should be sought.

4. Ban on Presumptive Queries

• Officers are prohibited from raising queries based on assumptions, such as questioning the applicant's residential address or business viability based on location. ​

5. Timelines for Registration Processing

• Non-Risky Applications: Must be processed within 7 working days
• Risky Applications: Require physical verification and must be processed within 30 days. ​

6. Physical Verification Guidelines

• Officers must upload the verification report, GPS-enabled site photos, and supporting documents via FORM GST REG-30 at least 5 days before the 30-day deadline. ​

7. Procedure for Rejection and Clarifications

• Clarifications must be sought only for valid reasons using FORM GST REG-03. ​
• Applicants have 7 working days to respond via FORM GST REG-04. ​
• Rejections must be communicated with reasons using FORM GST REG-05.  

8. Supervisory Oversight and Accountability

• Principal Chief Commissioners and Chief Commissioners are tasked with monitoring the registration processes and ensuring adherence to the instructions. ​