CBIC issued Guidelines / Instruction for GST registration process

Goods and Services Tax (GST) registration is a mandatory compliance requirement for businesses in India whose aggregate turnover exceeds the prescribed threshold limit or who fall under specific categories as notified by the GST law. Though registration process is entirely online and is administered by the GSTN. It is one of the robust process to prevent registration for fraudulent activities.

Though the Provision and rules are notified in this regards, varied practices are being followed by the officers in respect of verification of documents and details provided in application, leading to delay in getting registration as well as rejection of applications. Guidelines for processing of application for registration were earlier issued vide instruction No. 03/2023-GST dated 14th June, 2023.

However, as there have been a number of changes in the back office and due to increasing number of registration related complaints, a comprehensive instruction is being issued to take care of the latest developments and to provide clarity to the officers for processing of registration application. Accordingly, in supersession of the aforesaid instruction, Instruction No. 03/2025-GST dated 17.04.2025 is issued and same is summarized as below.

1. Documents in respect of Principal Place of Business (PPOB)

• Owned premises by the applicant
• latest Property Tax receipt or
• Municipal Khata copy or
• Electricity Bill or
• Water bill or

Any other document prescribed under the State or the local laws which clearly establishes the ownership of the premises

Premises is rented by the Applicant,

Applicant should upload valid Rent/Lease agreement and Along with agreement, any of below documents of the lessor,

• Latest Property Tax receipt or
• Municipal Khata copy or
• Electricity Bill or
• Water bill or
• Any other document prescribed under the State or the local laws which clearly establishes the ownership of the premises

No PAN card, Aadhar Card, photograph of the lessor in front of/or inside the property, etc. Shall be demanded by the field officers.

In case Rent/Lease Agreement is not registered, then agreement alongwith any one of the documents mentioned in the above list and a copy of the identity proof of the lessor should be sufficient.

2. Premises neither rented nor owned by the applicant e g owned by Spouse or relative.

In such case a consent letter in plain paper by the concerned owner of the premises alongwith a copy of the identity proof of the person granting consent and any document from a to e above would be sufficient.

3. Shared premises with rent agreement: – following documents are required.

1. • Rent agreement.
   • Any of the documents from a to e above would be sufficient.

• In case rent agreement is unregistered then ID proof of Lessor is mandatory.

4. In case of rent agreement is not available, the applicant may upload a consent letter in plain paper from the consenter alongwith his identity proof of the consenter and any of the said documents (a to e above) in support of ownership of the premises of the consenter.

5. In case of rented/leased premises, where rent or lease agreement is not available, an affidavit to that effect along with any document (a to e above) of the lessor would be sufficient.

Note:-  Affidavit is to be executed on non-judicial stamp paper of minimum value in the presence of First-Class Judicial Magistrate or Executive Magistrate or Notary Public.

6. If the principal place of business is located in the Special Economic Zone or the applicant is a Special Economic Zone developer, necessary documents/certificates issued by the Government of India are required to be

Constitution documents for the business: –

No additional document like Udhyam certificate, MSME certificate, shop establishment certificate, trade license etc, shall be required.

7. Verification and approval process,

1. Document Scrutiny: Applicants must upload prescribed documents (e.g., photo, business constitution, address proof). Officers must verify completeness, legibility, and authenticity, and cross-verify address proofs through public sources when possible.

2. Approval Timeline:

• • If not flagged as risky and documents are complete, registration should be approved within 7 working days.
  • If flagged as risky, Aadhaar not authenticated, or physical verification is deemed necessary, registration must be granted within 30 days after physical verification.

3. Physical Verification: Officers must upload verification reports (Form REG-30) with photos and supporting documents at least 5 days before the 30-day limit. Verification should confirm the actual existence of the business.

8. Clarifications (Form REG-03): Officers may seek clarifications if:

• Documents are illegible/incomplete.
• Address details are unclear or mismatched.
• PAN-linked GSTIN is cancelled/suspended.

9. Timelines for Notices & Replies:

1. REG-03 notice to be issued within 7 working days (non-risky cases) or 30 days (risky cases).

2. Applicant must reply in REG-04 within 7 working days.

• Officer must approve or reject (via REG-05) within 7 working days from receipt of reply or expiry of reply period.

10. Officer Conduct: Officers must not seek unnecessary documents or raise queries on minor issues. Deemed approvals due to inaction must be avoided.

11. Supervisory Oversight:

• Senior officers must monitor processing, physical verifications, and timelines.
• Adequate staff must be posted for registration tasks.
• Trade notices may be issued to clarify acceptable local documentary practices.