Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 04/2025-GST on May 2, 2025, detailing a grievance redressal mechanism for applicants facing issues with Goods and Services Tax (GST) registration, specifically under Central jurisdiction. This follows earlier instructions (No. 03/2025 dated April 17, 2025) on processing such applications. Under the new guidance, applicants whose Application Reference Numbers (ARNs) fall under Central jurisdiction and who face grievances — such as queries raised in contravention of the set procedure or unjustified rejection — may now contact the Zonal Principal Chief Commissioner or Chief Commissioner.
To streamline redressal, each CGST Zone is instructed to publicize a dedicated grievance email ID. Applicants should submit grievances including their ARN, jurisdiction (Centre/State), and a brief description of the issue. If a complaint is found to pertain to State jurisdiction, it will be forwarded to the appropriate authority, with a copy to the GST Council Secretariat. Zonal Chiefs are responsible for resolving issues promptly and informing the applicants of the outcomes. If queries are deemed appropriate upon review, applicants should be advised accordingly. Additionally, zones must report monthly grievance resolution statuses to the Directorate General of GST (DGGST), which will compile and present the data to the Board.
The directive also requests the GST Council Secretariat to consider implementing a similar mechanism for State jurisdictions. Publicity efforts are to be supported by the Directorate General of Taxpayer Services. Any challenges in implementing the instructions should be reported to the Board.
No. CBIC- 20016/24/2025-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board Indirect Taxes & Customs,
GST Policy Wing
New Delhi
*****
Instruction No. 04/2025-GST dated 2nd May, 2025
To,
All the Principal Chief Commissioners / Chief Commissioners of Central Tax Madam/Sir,
Subject: Grievance Redressal Mechanism for processing of application for GST registration -reg.
Reference is invited to instruction No. 03/2025 dated 17.04.2025 issued by Central Board of Indirect Taxes and Customs (“Board”) for processing of GST registration application. Any applicant whose Application Reference Number (ARN) has been assigned to Central jurisdiction and who has a grievance in respect of any query raised in contravention of the said instructions, regarding grounds of rejection of application etc. may approach the jurisdictional Zonal Principal Chief Commissioner/Chief Commissioner.
2. In order to provide a quick and effective grievance redressal mechanism to applicants, the following instructions are being issued:
i. Principal Chief Commissioner/Chief Commissioner of CGST Zones may publicize an email address on which the applicants can raise their grievances. Wide publicity may be given to this email id.
ii. The applicants may send grievances containing ARN details, jurisdiction details (Centre/State) and issue in brief on that email address.
iii. In case where grievance received pertains to State Jurisdiction, the office of Principal Chief Commissioner/Chief Commissioner shall forward the same to the concerned State jurisdiction and a copy endorsed to the GST Council Secretariat.
iv. Principal Chief Commissioner/Chief Commissioner may ensure timely resolution of grievances received by them and intimate the applicants regarding the same. In case where queries raised by the officer are found to be proper, the applicants may be suitably advised.
v. Principal Chief Commissioner/Chief Commissioner may submit a monthly report on the status of grievance redressal to DGGST who would compile the same and put up for perusal of the Board.
3. Difficulties, if any, in implementation of these instructions may be brought to the notice of the Board.
Yours faithfully,
Gaurav Singh
Commissioner (GST)
Copy to:
1. Principal Director General of Goods and Services Tax, 5th Floor, MTNL Building, Bhikaji Cama Place, Delhi, 110066 w.r.t. para 2 (v) above.
2. Director General of Taxpayers Services, Central Revenue Building, Indraprastha Estate, New Delhi-110109 with a request to assist the Zones in giving publicity to the grievance redressal mechanism.
3. The Additional Secretary, GST Council Secretariat, Jeevan Bharti Building, Tower 2, 5th Floor New Delhi, 110001 for circulating the same to all States/ Union Territories with a request to consider creating a similar grievance redressal mechanism at their end.
