Subject: Grievance Redressal Mechanism for GST Registration Applications
Background:
This instruction supplements the earlier Instruction No. 03/2025 dated 17.04.2025, which provided guidelines for processing GST registration applications. Applicants often face issues such as arbitrary queries or unjustified rejection of registration applications, especially under Central jurisdiction.
Key Highlights of the New Grievance Redressal Mechanism:
1. Applicability:
• Applies to applicants whose Application Reference Number (ARN) is assigned to the Central jurisdiction.
• Covers grievances regarding queries raised, grounds for rejection, or non-compliance with earlier instructions.
2. Grievance Redressal Procedure:
• Designated Email ID:
• Each CGST Zone (Principal Chief Commissioner/Chief Commissioner) will publicize a dedicated email ID for grievance submissions.
• Applicants must send their grievance to this ID with the following details:
• ARN
• Jurisdiction (Centre/State)
• Brief description of the issue
• State Jurisdiction Cases:
• If the grievance pertains to State jurisdiction, the CGST office will forward it to the relevant State authority and mark a copy to the GST Council Secretariat.
3. Response and Resolution:
• Authorities must ensure timely resolution of grievances.
• Applicants must be informed about the outcome.
• If the officer’s query is found to be valid, the applicant shall be advised accordingly.
4. Reporting Obligation:
• A monthly report on grievance resolution must be sent by the Principal Chief Commissioner/Chief Commissioner to the Directorate General of GST (DGGST).
• DGGST will compile the data and present it to the Board.
5. Public Awareness:
• Wide publicity is to be given to this grievance mechanism with the help of the Directorate General of Taxpayer Services.
Implementation Note:
All difficulties faced in implementing this instruction are to be escalated to the CBIC.