Summary: CBIC’s Circular No. 257/03/2026-GST dated 26 October 2026 provides guidelines for applicants seeking GST registration and officers processing their applications. It requires accurate PAN-linked legal names, business constitution, promoter and authorised signatory particulars, photographs, jurisdiction details and specific addresses. Documentary requirements differ for owned, inherited, rented, consent-based and co-working premises and SEZ units. Family-owned or partner/director-owned premises cannot be declared as owned by the applicant entity merely because of that relationship. Bank account details are not mandatory when applying, but must subsequently be furnished within the prescribed period.
Applications involving successful Aadhaar authentication ordinarily require processing within seven working days; specified cases involving physical verification have a thirty-day period. Eligible applications under Rule 14A and system-selected applications under Rule 9A receive automatic registration within three working days. Deficiencies must be communicated through FORM GST REG-03, with seven working days for the applicant’s reply in FORM GST REG-04 and a further seven working days for the officer’s decision. Physical verification reports must be uploaded in FORM GST REG-30 at least five days before expiry of the thirty-day period. Deemed approval applies where the officer takes no action within the prescribed time.
Officers must avoid unwarranted documents, presumptive objections and subjective assessments concerning residential premises, electricity connection categories or utility bill amounts. The circular also addresses compliance relating to earlier suspended or cancelled registrations, withdrawal from simplified registration through FORM GST REG-32, portal-based communications and grievances before jurisdictional senior authorities. It refers to FAQs, checklists and prescribed documentary formats in its annexures.
Circular No. 257/03/2026-GST Dated: 26.10.2026
F. No. CBIC-20001/2/2026-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board Indirect Taxes & Customs
GST Policy Wing
To,
The Principal Chief Commissioners/ Chief Commissioners (All)
The Principal Director General/ Director General (All)
Madam/Sir,
Subject: Guidelines for the handling applications for GST registration – reg.
It is a bona fide expectation of every person, who applies for GST registration, that his registration application is quickly processed and GST registration is granted to him without any delay or hassles. However, grievances have been received regarding the difficulties faced by the applicants in some cases in getting GST registration, either due to rejection of the application for registration on various grounds, or due to the delay in processing of the registration application on account of queries being raised/ clarifications or additional documents being sought by the tax officers with respect to information submitted by the applicant in his application in FORM GST REG-01. While there is a need to exercise due diligence in processing registration application to prevent GST registration of being obtained by unscrupulous and fraudulent elements for passing on input tax credit (ITC) without any underlying supply, at the same time, it is also important to ensure that genuine applicants seeking registration are able to complete the process without undue inconvenience.
1.2 An analysis of GST registration applications, including the reasons for rejection and the nature of queries raised during processing, indicates that delays or rejections are often attributable to certain deficiencies in the applications which may include non-furnishing of requisite information or documents; submission of incorrect, incomplete, or inconsistent details, or uploading of documents that are not clearly legible. Such issues are commonly observed in respect of identity details of the applicant, proof of principal place of business, details relating to the constitution of the business, and identity details of the authorized signatory.
1.3 It may be relevant to emphasize that proper scrutiny of registration application by the proper officers plays a critical role in ensuring the integrity of the registration process and in preventing misuse of the system. Instances have come to notice where some unscrupulous elements have been found to be mis-utilizing the facility of GST registration by obtaining fake registrations using identity of other persons, either with or without their knowledge, to fraudulently pass on ineligible input tax credit. Such a malpractice not only results in huge revenue loss for the Government, but is also against the interest of genuine and honest taxpayers, making them uncompetitive. To protect the interests of genuine and honest taxpayers, and to curtail the probability of fake registrations by such unscrupulous elements, the registration process has been streamlined over a period of time, by amendment in the provisions of CGST Rules, 2017.
1.4 While guidelines for processing of the application for registration have been issued by the Board for the tax officers vide instruction No. 03/2025-GST dated 17th April 2025, it is felt that similar guidelines may also be required for the applicants to facilitate them in furnishing proper and correct information and documents in the application for registration in FORM GST REG-01, so as to reduce requirement of seeking clarification or additional documents by the tax officers from the applicants during the processing of the registration applications, and thus expediting the processing of registration applications for genuine applicants.
2. Accordingly, to ensure uniformity in the implementation of the provisions of the law across field formations and to further streamline the process of GST registration, the Board, in exercise of its powers conferred by section 168 (1) of the CGST Act, 2017, hereby issues the following guidelines for the applicants filing application for GST registration.
3. Registration application
3.1 The application for GST registration (in cases other than by a non-resident taxable person, a person required to deduct tax at source under section 51 of CGST Act, 2017 and a person required to collect tax under section 52 of CGST Act, 2017 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient in India) is to be filed by the applicant in FORM GST REG-01 online on the GST portal www.gst.gov.in.
3.1.1 The person required to deduct tax at source under section 51 of CGST Act, 2017 and the person required to collect tax at source under section 52 of CGST Act, 2017 may apply for GST registration in FORM GST REG-07 and the non-resident taxable persons need to apply for registration in FORM GST REG-09. Besides, a person supplying online money gaming from a place outside India to a person in India or a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient in India may apply for GST registration in FORM GST REG-10.
3.1.2 In addition to the guidelines provided in the subsequent paragraphs, a set of Frequently Asked Questions (FAQs) has also been prepared and annexed herewith as Annexure-I to provide further practical guidance on commonly encountered issues relating to the filing and processing of registration applications, including procedural timelines and specific taxpayer scenarios. These FAQs are intended to minimise ambiguities and facilitate smooth compliance by taxpayers, thereby reducing the need for repeated references to field officers. Further, a checklist of information and documents required to be furnished along with the registration application is annexed to this Circular as Annexure-II.
3.2 Filing the application for registration
The applicant may access the registration application on the portal by clicking Services>Registration>New Registration on the home page of GST portal. The detailed manual for step-by-step guidance of the applicants for filing the registration application has been provided on the GST portal and can be accessed by clicking Help and Taxpayer Facilities> GST Knowledge Portal> Register with GST from the home page of the GST portal.
3.2.1. FORM GST REG-01 comprises Part A for generation of Temporary Reference Number (TRN) and Part B for submission of detailed application, capturing essential fields such as business constitution, reasons for registration, existing registration details, nature of premises and business activity, promoter/director/Karta/supply details, bank account particulars, principal place of business, state-specific information, goods/services classification (HSN/SAC codes), and authorised signatory details. Taxpayers may fill and submit this format directly on the GST Portal, ensuring complete and accurate reporting of all mandatory fields to prevent processing delays.
3.2.2 Details pertaining to Part A of FORM GST REG-01:
The applicant needs to provide correct details of PAN and the Legal name while filing Part A of FORM GST REG-01. The Legal Name of the business should be the same as mentioned in PAN issued by Income Tax Department, and that mentioned in Incorporation Certificate issued by Ministry of Corporate Affairs (MCA) in case of incorporated companies. In case of proprietorship concern, the name of the proprietor should be mentioned against the Legal Name. Besides, the applicant also needs to ensure that correct details of State/ Union Territory and District of his principal place of business are provided in Part A. The applicant is also advised that in case where the e-mail address and mobile number are linked to his PAN, the details of the same Email Address and mobile number may be provided in Part A of FORM GST REG-01.
3.3 Details pertaining to Part B of FORM GST REG-01:
3.3.1 Business Details:
In Part B of FORM GST REG-01, the applicant needs to select the correct constitution of the business, viz. Proprietorship, Partnership, Hindu Undivided Family (HUF), Private Limited Company, Public Limited Company, Limited Liability Partnership (LLP), Trust, Association of persons, Local Authority, PSU, etc. Besides, the applicant also needs to upload the copy of Partnership Deed in case of Partnership firm; Registration Certificate/ Proof of Constitution in case of Society, Trust, Club, Government Department, Association of Persons or Body of individuals, Local Authorities, Statutory bodies, etc.; and Karta document in case of HUF as mentioned in Annexure-II.
3.3.2 The applicant applying for registration as SEZ Unit or as a SEZ Developer, need to clearly exercise the option of “Yes” in the correct category and provide the correct name of the said SEZ unit or the SEZ Developer, as the case may be, and the details of the relevant Approval Order (Letter of Approval/ Letter of Permission) Number and date of such Approval Order, period of validity and the designation of the approving authority. Besides, in such cases, the applicant is also required to upload the copy of such Approval Order.
3.3.3 In cases where the applicant wants to opt for composition scheme at the time for filing application of registration, he should clearly exercise the option of “Yes” in the option for composition and also select the correct category for eligibility for composition scheme under the heading “Category of Registered Parson”. Similarly, in cases where the applicant wants to opt for Casual Taxable Person and/or Rule 14A, he should clearly exercise the option of “Yes” against the respective fields.
3.3.4 The applicant is also advised to select the correct reason for obtaining registration from the drop-down list provided on the portal, such as crossing the threshold; voluntary registration; change in constitution of business; inter-State supply; liability to pay tax as recipient of goods or services under section 9(3) or 9(4) of CGST Act, 2017 etc.
3.4. Details of the Promoters/ Partners:
3.4.1 The applicant needs to provide the details of the proprietor in case of proprietorship concern, including his/her name, name of the father, date of birth, mobile number, e-mail address, gender, PAN, Adhaar Number (if available), Director Identification Number (if any), Residential address, designation/ status in the firm/company etc. In case of partnership firms/ LLP, the details of Managing Partner as well as all other partners need to be provided. In case of HUF, the details of Karta are to be provided. In case of a company, the details of Managing Director and all the whole-time directors are to be provided, while in case of Association, the details of all Members of Managing Committee and in case of Trusts, details of all Members of Board of Trustee are required to be provided by the applicant. In case of directors of a Company and in case of Designated Partners in a LLP, Director Identification Number (DIN) is mandatorily required to be provided. These details are required to be furnished in respect of such persons under each relevant category, as specified in Annexure-II.
3.4.2 The applicant is required to upload recent photograph(s) of the following persons, as applicable, along with the application for registration:
i. Proprietor, in case of proprietorship concern;
ii. Managing/ Authorized/ Designated Partners (All partners, including Managing Partner, but limited to ten (if the total number of partners in the firm is more than ten), in case of Partnership Firm/ LLP;
iii. Karta, in case of HUF;
iv. Managing Director or the Authorised Person, in case of a company;
v. Managing Trustee, in case of Trust;
v. Members of Managing Committee, including the Chairman, but limited to ten (if the number of Members exceeds ten), in case of Association of Persons or the Body of Individuals;
vi. CEO or his equivalent, in case of Local Authority or Statutory Body; and
vi. Person in charge, in case of Others.
3.4.3 While submitting photographs, the applicant needs to ensure that the photograph is of the person concerned individual and is not part of a group photograph. The photograph should show the full front face of the concerned person and should be a recent colour photograph of proper resolution and clarity. Such uploaded photograph should not be a copy of any identity document, such as PAN, Adhaar Number, Driving License, Passport, etc., either as such or in cropped form. Due care should be taken while uploading the photographs to ensure that the photograph of the concerned applicant/ person only is uploaded, as uploading of wrong photograph may lead to either a query being raised by the tax officer, or the rejection of the registration application.
3.5. Details of Authorized Signatory:
3.5.1 The applicant is required to provide the details of the primary authorized signatory and other authorized signatories, if any, including the name, name of the father, date of birth, mobile number, e-mail address, gender, PAN, Adhaar Number, if available, Director Identification Number (DIN), (where applicable), residential address, designation/ status, etc. The details of maximum ten (10) authorized signatories can be furnished in the application of the registration. The photographs of such authorized signatories also need to be uploaded along with the application.
3.5.2 Besides, an authorization letter issued by the proprietor/ Partners/ Board/ Trust/ Management Committee, etc, appointing the said person as authorised signatory of the entity, must be uploaded as proof of appointment of the said authorized signatory.
3.5.3 The guidelines regarding the details to be furnished and photographs and documents to be submitted mentioned in Para 3.4 above are equally applicable in respect of authorized signatories.
3.6 Details of Authorized Representative:
3.6.1 The applicant may provide the details of an authorized representative, if any, in the registration application. Where such authorized representative is a GST Tax Practitioner enrolled under the provisions of section 48 of CGST Act, 2017, the Enrolment ID of such GST Tax Practitioner needs to be provided. In case of an authorised representative, other than GST Tax Practitioner, the details such as name, designation, mobile number, e-mail address, PAN, etc, of such representative need to be provided.
3.7 Details of Principal Place of Business:
3.7.1 Principal Place of Business (PPoB) is the primary location of business within the State where registration is applied for. The applicants are advised to be very careful while furnishing the details of the PPoB in the application for registration, as providing wrong or insufficient or inadequate details/ documents regarding the PPoB is one of the major reasons for either rejection of the application for registration, or raising of queries by the tax officers.
3.7.2 The applicant must provide the complete and specific address of PPoB, including but not limited to, the Building/ Flat/ Shop/ Plot No.; Khasra/ Khata Number, where applicable; Road/ Street; Locality/ Sub-locality; Village/ Town/ City; Taluka/ Block, where applicable; District; PIN Code; and nearby landmarks, if any. Due care should be taken to ensure that the correct PIN Code is mentioned in the said details, and as far as possible, latitude and longitude of the PPoB may also be provided. It is mentioned that the correct longitude and latitude of the PPoB can also be selected by the applicant on the portal while filing the details in the said application by dragging the marker on the map on the portal to the correct address of the PPoB. It is again reiterated that the address provided should be very specific and accurate for the said PPoB, to the extent of the particular shop/ house/ premises/ Flat, etc. and should not be left open, such as mentioning only the details of Khasra Number/ road/ locality/ colony/ village/ town, etc. Not providing the specific and accurate address of PPoB may result in issuance of queries by the tax officers or negative report in physical verification report of the PPoB by the field officer, wherever applicable. The address furnished in the application form should match the address mentioned in the document detailed in para 3.8 furnished and uploaded with the application, as proof of Principal Place of Business.
3.7.3 Jurisdiction Details:
The applicant also needs to select the correct State as well as Centre jurisdiction from the drop-down menu shown on the portal as per the PIN Code details provided by the applicant. This will avoid any delay in processing of application of registration due to the requirement of transferring the application of registration or reassigning the ARN for physical verification to the correct jurisdictional tax authorities. Besides, correct contact details in form of e-mail address and mobile number need to be provided. Nature of the business to be carried out from the said premises, such as manufacturing/ wholesale business/ retail business/ supplier of services/ warehouse/ Depot, etc. should also be mentioned by the applicant from the drop-down menu provided on the portal.
3.8 Documents to be furnished in respect of Principal Place of Business (PPOB):
3.8.1 A list of requisite documents to be uploaded as proof of the Principal Place of Business while filing the registration application has been appended with FORM GST REG-01 on the portal and is also annexed to this Circular as Annexure-III. The documentary requirements in respect of different types of possession of the said premises are explained in detail in the subsequent paragraphs:
3.8.2 Own premises:
3.8.2.1 The premises will be considered as owned by the applicant, if he himself, is the owner of the said premises. If the premises is not in the name of the applicant, but is in the name of some of the family members like parents/ spouse/ siblings, etc. or in the name of one of the partners/ directors, etc., then the said premises cannot be considered to be owned by the said entity/ applicant. In such cases, the applicant should not select “own” as the option under the “Nature of Premises”, and instead, should select “Consent” or “rented/leased” or “shared”, as the case may be, in respect of the nature of the said premises.
3.8.2.2 In cases where the premises for PPoB is in name of the applicant and is owned by the applicant himself, the applicant needs to upload a clear and legible copy of the document as proof of the premises owned by him. In this regard, the applicant may submit the copy of latest Property Tax receipt or copy of Municipal Khata or copy of document certifying Property Identification or latest copy of Electricity Bill or latest copy of Water Bill for the said premises in the name of the applicant and showing full and complete address of the said premises, which should be same as mentioned by the applicant in the application of registration.
3.8.2.3 In case the premises is owned by the deceased ancestor of the applicant and no document is available in the name of the applicant, then an affidavit in the requisite format annexed as Annexure – IV needs to be uploaded by the applicant to this effect alongwith a clear and legible copy of death certificate of deceased ancestor and any one of the documents mentioned above in Para 3.8.2.2 in the name of the deceased ancestor or in the applicant’s name for the premises corresponding to the address to be declared as PPoB/APoB.
3.8.3 Rented or leased premises:
(a) Where lease/ rent agreement is available:
i. In respect of premises which are taken on rent or lease by the applicant and registered rent/lease agreement is available, the applicant is required to upload a clear and legible copy of the valid registered Rent/Lease agreement. In case where the rent/ lease deed is required to be mandatorily registered as per provision of laws/regulations of some States/Region concerned, either based on usage of the rented/ leased property or where the rent/ lease is for a period exceeding the specified period, and therefore, the applicant needs to upload a clear and legible copy of valid registered rent/ lease agreement in such cases.
ii. In cases, where rent / lease agreement is not required to be registered, in such cases, the applicant will have to upload a clear and legible copy of rent/lease agreement alongwith any one of the documents, as mentioned in Para 3.8.2 above in the name of the landlord/lessor corresponding to the address to be declared as PPoB.
iii. In cases where the electricity or water connection for the said rented/ leased premises is in the name of the applicant tenant, the applicant will have to furnish a clear and legible copy of the latest electricity bill or water bill issued in his name, clearly indicating the complete address of the said premises, along with a valid rent agreement. Such documents may be accepted in lieu of the proof of premises required from the lessor.
(b) Where lease/ rent agreement is not available:
In respect of rented/ leased premises, where the rent/ lease agreement is not available, an undertaking in the requisite format annexed as Annexure V needs to be uploaded by the applicant to this effect, along with the document showing the possession of the said premises by the tenant applicant, such as the a clear and legible copy of the latest electricity or water bill for the said premises containing the name of the tenant and showing full and complete address of the said premises.
3.8.4 Premises on consent basis:
3.8.4.1 Where the ownership of the premises is with a family member like spouse, parents, sibling, etc. or with a partner/ director, etc. and premises is made available to the applicant on consent basis, the applicant needs to upload consent letter in the requisite format annexed as Annexure VI issued in plain paper by the concerned owner of the premises duly signed by him and a clear and legible copy of any one of the documents as mentioned in Para 3.8.2 above in the name of the consenter corresponding to the address to be declared as PPoB. The consent letter should clearly mention the details of the consenter and the applicant, the details of the property/ premises in respect of which consent is being given and the relationship between the consenter and the applicant. In cases, where the premises is co-owned by more than one owner, consent of all such co-owners needs to be provided.
3.8.5 Co-working Spaces:
In case where the applicant has declared co-working space as PPoB, the applicant needs to upload a clear and legible copy of the membership agreement with the co-working space provider, specifically providing details of the period of the agreement, specific suite/ cabin/ desk number allocated to the applicant, details as to whether the said premises is owned by the co-working space provider or whether the said premises has been taken on rent/ lease by the co-working space provider from the property owner. In case the said premises is owned by the co-working space provider, the applicant needs to also upload the copy of a document as mentioned in Para 3.8.2.2 above in the name of the co-working space provider corresponding to the address to be declared as PPoB. In case where the said premises has been taken on rent/ lease by the co-working space provider from the property owner, the applicant needs to upload the copy of the valid registered lease/ rent agreement entered between the co-working space provider and the property owner in addition to the membership agreement with the co-working space provider.
3.8.6 SEZ/ SEZ Developer:
If the principal place of business is located in the Special Economic Zone or the applicant is a Special Economic Zone developer, a clear and legible copy of approval letter (Letter of Approval/ Letter of Permission), with due validity, issued by the Development Commissioner of the SEZ is required to be uploaded.
3.8.7 It is reiterated that while uploading any such documents on the portal as a part of application for registration, due care must be exercised by the applicant to ensure that such uploaded documents are clear, complete and fully legible
3.9 Details of Additional Place of Business:
In cases where the applicant needs to provide details of any additional place of business, the details of all such additional places of business in the said State of registration may be provided. It is further clarified that the documentary requirements for amending details of the Principal Place of Business or Additional Place of Business remain same as those specified for the Principal Place of Business in the preceding paragraphs and as detailed in the appended list (Annexure III). It is also clarified that telecommunication towers, bank Automated Teller Machine (ATM), which are unmanned installations are not required to be declared as the PPOB or as an APOB in the GST registration application.
3.10 State Specific Information:
In some States, the applicant is also required to provide some State specific information in the application for registration. For example, in respect of application for registration applied in the State of Maharashtra, Rajasthan, Odisha, Andhra Pradesh, Assam and Madhya Pradesh, furnishing of information of electricity connection in respect of the premises for principal place of business, viz. Name of Electricity Board or Unit and Consumer Account Number/ Electricity Consumer Number is mandatory. The applicant may ensure that such details required specifically for the State concerned, where registration is applied for, may be provided correctly, along with supporting documents, if any.
3.11 Details of the Bank Account:
As per rule 10A of CGST Rules, 2017, a registered person is required to furnish the details of the bank accounts, which are in the name of the applicant/ registered person and have been obtained on the PAN of the applicant/ registered person, within a period of 30 days from the date of grant of registration, or before furnishing of details of outward supplies in FORM GSTR-1/ Invoice Furnishing Facility, whichever is earlier. Accordingly, whereas furnishing of the details of the bank account is not mandatory at the time of filing application for registration, the applicant is advised to furnish the details of his Bank Account, where available at the time of applying for registration, in his application for registration. Such details include the Account Number, type of account, Bank Name, IFSC Code, Branch Address. The said Bank account should invariably be in the name of the applicant and should be obtained on the PAN of the applicant. The applicant can give details of more than one account in the application for registration. The applicant is also required to upload the documents related to the said bank account(s) in form of scanned copy of first page of the bank passbook, or the relevant page of the Bank Statement, or the scanned copy of the cancelled cheque containing the name of the Proprietor/ Business entity, Bank Account No., IFSC and Bank Branch details, etc.
4. In cases, where the application for registration is being filed by a person whose previous registration, obtained on the same PAN, had been suspended as per the provisions of sub-rule (2) or sub-rule (2A) of rule 21A of CGST Rules, 2017, or had been cancelled as per the provisions of rule 22 of CGST Rules, 2017, the applicant needs to ensure that all his due returns for such suo-moto suspended or cancelled registration, including final return in FORM GSTR-10, as applicable, have been filed and no liability is pending against the said suo-moto suspended/ cancelled registration.
5. Processing of registration application:
5.1 As per provisions of rule 9 of CGST Rules, 2017, in cases, where the applicant has opted for authentication of Adhaar number, as specified in sub-rule (4A) of rule 8 of CGST Rules, 2017, while filing the application for registration, and has successfully got the Adhaar authenticated, the registration application is required to be processed by the proper officer within a period of seven working days from the date of submission of the application. In cases, where the applicant has either not opted for authentication of Adhaar number or fails to undergo such authentication of Adhaar number; or where the applicant is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or where the proper officer, with the approval of competent authority, deems it fit to carry out physical verification of places of business, the registration application is to be processed within thirty days of the submission of the application for registration, after physical verification of the place of business according to the provisions of rule 25 of CGST Rules. It is, therefore, in the interest of the applicant that he opts for and undergoes authentication of Adhaar number, as specified in sub-rule (4A) of rule 8 of CGST Rules, 2017, to get his application for registration processed at the earliest.
5.2 It is also added that as per first and second provisos to sub-rule (4A) of rule 8 of CGST Rules, 2017, in cases where the applicant has opted for authentication of Adhaar number, the applicant may be identified on the common portal, based on data analysis and risk parameters, for biometric based Adhaar authentication, for taking photograph of the applicant, and for verification of original copies of the documents uploaded by the applicant in the application for registration, at one of the Facilitation Centres notified for the said purpose. In cases, where the applicant has not opted for authentication of Adhaar number, he will be required to visit the Facilitation Centre for the purpose of taking the photograph and for verification of original copies of the documents uploaded by him in the application for registration. In such cases, application for registration shall be deemed to be complete only on successful verification as per the said provisions. Therefore, it is in the interest of the applicant to undergo the above said authentication/ verification at the Facilitation Centres in timely manner in such cases.
5.3 Small taxpayers who mainly supply to unregistered persons, or issue tax invoices in respect of supplies made to registered persons for passing on ITC on a monthly basis below Rs. 2.5 lakh, may take the benefit of simplified registration under Rule 14A of the CGST Rules, 2017. They can opt to pass on ITC below Rs. 2.5 lakh per month while applying for GST registration under FORM GST REG-01. Under Rule 14A, registration is granted automatically by the system within 3 working days. Similarly, applicants identified by the system based on risk-based parameters and data analytics for electronic grant of registration under Rule 9A are also given registration automatically by the system within 3 working days from the date of submission of the application.
5.4 Where the application is found to be deficient, either because of incomplete or contradictory details or information or documents furnished by the applicant; or due to the documents being illegible, not clear or not providing complete details, such as identity of the person/ complete address, etc., the proper officer may seek a clarification or information or documents through a notice in FORM GST REG-03, within seven working days from the date of submission of application only in the following cases:
i. Where any document is incomplete or not legible, the proper officer may seek complete or legible copy of the same.
ii. Where the address of place of business does not match with the document uploaded by the applicant, or where such uploaded document does not appear to be a valid proof of the address of the said place of business, the proper officer may seek additional documents as per the list of documents in Annexure-IV to confirm the address details.
iii. Where the address of place of business is incomplete or vague, the proper officer may seek complete and unambiguous details of the address along with the corresponding documentary proof.
5.4.1 It has also been observed that sometimes unwarranted documents are sought by raising queries such as residential address of the applicant/Managing Director/Authorized Signatory not being in the same city or the State where the registration has been sought; Udyam Certificate; raising objections that the kind of activities mentioned in the registration application cannot be conducted from the particular premises etc. While raising queries/seeking additional documents, officers handling registration applications should not seek unwarranted documents or raise any presumptive query which is not relevant for processing of registration application.
5.4.2 The proper officer may issue a notice electronically to the applicant in FORM GST REG-03, as referred to in para 5.4 above, in cases where the application has not been identified by the system for physical verification of the place of business. In cases where the application has been identified by the system for physical verification, or where the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, considers physical verification of the place of business necessary, such notice shall be issued within thirty days from the date of submission of the application.
5.5 The applicant is required to submit the said clarification, information or the documents in FORM GST REG-04 within a period of seven working days from the date of receipt of such notice. The proper officer is, thereafter, required to take a decision of the application of registration within seven working days of the receipt of the clarification, information or the documents from the applicant in FORM GST REG-04. The proper officer shall carefully examine the clarification, information or documents furnished by the applicant in FORM GST REG-04. Where the proper officer is satisfied with the reply furnished by the applicant in FORM GST REG-04, he shall approve the application for registration within seven working days from the date of receipt of such reply. However, where the proper officer is not satisfied with the clarification, information or documents furnished by the applicant, he may, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05 within 07 working days from the date of receipt of reply.
5.6. Where applications have been identified by the system for physical verification of the place of business is to be carried out, the proper officer shall immediately initiate the process for physical verification of the place of business in accordance with provisions of rule 9 of CGST Rules read with rule 25 thereof. Thus, the officer must ensure that the physical verification report along with the other documents, including photographs, is uploaded on the system in FORM GST REG-30 at least five days prior to the expiry of the time period thirty days from the date of submission of application. The officer carrying out physical verification shall ensure the following:
a. Give a specific report regarding existence/non-existence of principal place of business declared by the applicant.
b. In case entity is found non-existing, efforts made in respect of locating the said premises, need to be recorded in the physical verification report.
c. Upload on the portal, GPS enabled site photograph and other documents, if any, during physical verification visit.
d. In case the ARN assigned for physical verification belongs to a different jurisdiction, the same should immediately be reassigned by the concerned officer to its correct jurisdiction through the portal.
5.7 The registration shall be deemed to have been approved if no action is taken by the proper officer within the time period specified in rule 9 of CGST Rules, 2017, as also mentioned above.
6. In view of above, the proper officer shall process registration applications submitted in FORM GST REG-01 by adhering strictly to the prescribed list of required documents, ensuring that no additional or unnecessary papers are sought from applicants to facilitate a smooth and taxpayer-friendly process. Where documents are found incorrect, incomplete, or mismatch, for instance, due to discrepancies in details, the officer shall issue a notice solely through FORM GST REG-03, providing applicants a clear opportunity to rectify without alternative communication or outright rejection. The primary objective remains to onboard genuine businesses efficiently into the GST system, so the proper officer shall refrain from personal or subjective assessments, such as classifying electricity connections as domestic or commercial, scrutinizing bill amounts, or deeming residential premises unfit for business. Further, verification of utility bills (like electricity or water) or property tax receipts shall be limited to confirming the applicant’s name and address. In examining rental or lease agreements, the officer shall verify mainly document’s validity, inclusion of both the applicant’s and lessor’s names and the exact property address.
6.1 Further, it is clarified that, in terms of Rule 14A of the Central Goods and Services Tax Rules, 2017, a registered person opting to exit from the simplified registration scheme shall follow the procedure prescribed for regular registration. Such person shall submit the withdrawal application in FORM GST REG-32 alongwith the documents as specified in FORM GST REG-01, and the standard process for normal registrations shall apply mutatis mutandis.
7. The applicant is advised that all the requisite information/ details, along with all the required documents, legible and complete in all sorts, may be provided in the application for registration. It is also informed that the process of registration in GST is totally online and faceless, without need for physical interface, except in respect of the process of physical verification of the premises of the applicant, where such physical verification is required to be undertaken as per the provisions of rule 9 and rule 25 of CGST Rules, 2017, or where the biometric authentication of Adhaar, verification of the original copy of documents and taking of photographs has to be undergone at one of the Facilitation Centres. Besides, all the communications with the applicant related to registration process, either by the system or by the proper officer, has to be made through the common portal only. The applicant should be vigilant about the communications/ notices sent to him through the common portal, so that he can take timely action in respect of any communication sent through the common portal.
8. Where the applicant feels aggrieved, either due to delay in processing of the application for registration, or due to unwarranted queries being raised by the proper officer, he may file a complaint/ grievance with the jurisdictional Chief Commissioner of Central Tax/ Commissioner of State Tax, on the special e-mail identified by the Zones/ States for the said purpose.
9. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.
10. Difficulties, if any, in implementation of these instructions may be informed to the Board.
Your faithfully,
(Gaurav Singh)
Commissioner (GST)
