As per Instruction No. 03/2025-GST dated April 17, 2025
Introduction
The Central Board of Indirect Taxes and Customs (CBIC) has issued comprehensive instructions to ensure standardized and efficient processing of GST registration applications. These guidelines are meant to prevent fraudulent registrations while ensuring ease of compliance for genuine taxpayers. They supersede Instruction No. 03/2023-GST and are to be followed strictly by all officers involved in registration processing.
1. Objective
- Standardize document verification procedures.
- Avoid undue harassment of genuine applicants.
- Prevent delays and speculative queries.
- Ensure timely processing of registration requests.
2. General Guidelines
- Officers must only seek documents as listed in FORM GST REG-01.
- Any additional document (outside prescribed list) must be sought only with prior approval from a Deputy/Assistant Commissioner.
- Presumptive or irrelevant queries are strictly prohibited.
3. Documentation for Principal Place of Business (PPOB)
A. Owned Premises
- Any one of the following documents is sufficient:
- Property Tax Receipt
- Municipal Khata Copy
- Electricity/Water Bill
- Original physical documents must not be demanded.
B. Rented/Leased Premises
- If Rent/Lease Agreement is available:
- Submit the Rent/Lease Agreement, and
- Any one ownership proof document of the lessor (e.g., electricity bill, property tax receipt).
- If the agreement is not registered, then lessor’s identity proof is also required.
- If Rent/Lease Agreement is not available:
- An affidavit (on non-judicial stamp paper) affirming possession of the premises, and
- A utility bill in the applicant’s name suffices.
- The affidavit must be executed before a First-Class Magistrate, Executive Magistrate, or Notary Public.
C. Premises Belonging to Spouse or Relative
- Allowed with:
- A consent letter on plain paper from the owner,
- A copy of the owner’s identity proof, and
- Any one ownership proof document (e.g., electricity bill or property tax receipt).
D. Shared Premises
- Similar requirements as in rented/leased cases:
- If Rent Agreement is available – agreement + ownership proof.
- If not available – consent letter + owner’s ID + ownership proof.
E. SEZ Premises
- Upload government-issued SEZ certificate or related documents.
4. Constitution of Business
- Partnership Firms: Submit Partnership Deed only.
- Other Entities (Trust, Society, AOP, Govt Body, etc.): Upload Registration Certificate or similar document.
- Officers must not seek trade licenses, MSME/Udyam certificates unless explicitly required.
5. Clarification Requests (FORM GST REG-03)
Clarifications may be sought only in the following scenarios:
- Documents are illegible or incomplete.
- Address proof is mismatched or invalid.
- Address is vague or lacks specificity.
- PAN-linked GSTINs are suspended/cancelled – explanation may be requested.
Unrelated or speculative queries are not permitted.
6. Application Processing Timelines
| Application Type | Timeline | Remarks |
| Non-risky, Aadhaar-authenticated | Within 7 working days | If complete and valid |
| Risky (flagged), No Aadhaar Auth | Within 30 days | With physical verification |
| Physical Verification | REG-3 report must be uploaded 5 days before 30-day deadline | Include GPS-enabled photos and findings |
7. Post-Clarification Actions
- Applicant Reply (REG-04) due within 7 working days of receiving REG-03.
- Based on reply:
- If satisfactory → Approve within 7 working days.
- If unsatisfactory → Reject via REG-05 with reasons.
- If no reply is received → Reject within 7 working days post expiry of reply period
8. Role of Supervisory Officers
Principal Chief Commissioners/Chief Commissioners must:
- Review registration processing and physical verification cases regularly.
- Prevent automatic (deemed) approvals due to officer inaction.
- Allocate sufficient staff to manage registration workload.
- Issue trade notices for local document norms and clarity.
- Take disciplinary action for any deviation from these guidelines.
9. Escalation Mechanism
For implementation issues or queries, write to:
📧 gst-cbec@gov.in
Conclusion
These instructions mandate a consistent, fair, and efficient system of GST registration processing. Officers are directed to ensure that the process is followed in both spirit and letter, without causing inconvenience to compliant taxpayers or compromising on vigilance against fraud.