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TMI BlogDetailed Write-Up: CBIC Instruction No. 03/2025-GST – Streamlining GST RegistrationX X X X Extracts X X X X X X X X Extracts X X X X ..... Detailed Write-Up: CBIC Instruction No. 03/2025-GST – Streamlining GST Registration X X X X Extracts X X X X X X X X Extracts X X X X ..... uce 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 Require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments 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 suffic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient. 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 assumpti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons, 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 verificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 FO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RM 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. X X X X Extracts X X X X X X X X Extracts X X X X
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