Guidelines for Processing GST Registration Applications

Guidelines for Processing GST Registration Applications

Posted by CA PK Vats
In: GST Compliance
On 26 Apr 2025

Contents Covered

  • Background
  • Key Instruction
  • Conclusion

Background:

  • Concerns were raised over delays and rejections in GST registration due to unnecessary queries and document requests by officers.
  • Aim: Balance fraud prevention and ease of registration for genuine applicants.

Key Instructions:

01. Document Requirements:

  • Follow prescribed document list in FORM GST REG-01. No additional documents should be demanded beyond what is specified.

A. Principal Place of Business (PPOB):

  • Owned premises: Any one valid ownership proof (e.g., electricity bill, property tax receipt).
  • Rented premises: Valid rent/lease agreement + ownership proof of lessor. No need for PAN, Aadhaar, or photo of lessor.
  • No registered lease: Rent agreement + lessor’s ID + ownership proof.
  • Shared premises: Rent agreement + ownership proof of property.
  • No agreement available: Consent letter with ID and ownership proof of consenter suffices.
  • SEZ premises: Upload government-issued SEZ documents.

B. Constitution of Business:

  • Partnership firm: Only the partnership deed required.

Other entities: Upload valid registration/constitution certificate (e.g., society, trust, government bodies).

02. Avoid Unwarranted Queries:

Officers must not ask irrelevant or presumptive questions (e.g., HSN code issues, applicant’s residential location, type of business activity).

  1. Application Processing Guidelines:


(A) Normal Cases (Not Flagged as Risky):

  •  Approve within 7 working days if complete and valid.

(B) Risky Applications or Aadhaar Authentication Issues:

  • Require physical verification.
  • Approve within 30 days.
  • Verification report (with GPS photos) must be uploaded at least 5 days before the 30-day deadline.
  1. Queries and Clarifications (FORM GST REG-03):

   (A) May only be raised for:

    • Illegible/incomplete documents.
    • Mismatch or invalid address proof.
    • PAN-linked GSTIN cancellation.
    • Must be approved by Deputy/Assistant Commissioner if outside prescribed list.

   (B) Applicant’s response (FORM GST REG-04):

  • Must reply within 7 working days.
  • Officer must approve or reject (with reasons) within 7 working days of reply or expiry

05. Supervisory Measures:

  (A) Chief Commissioners must:

  • Monitor registration status and officer compliance.
  • Take strict action against deviations.
  • Ensure sufficient staff is posted for registration work.
  • Issue local trade notices for acceptable documentation.

06. Contact for Issues:

Difficulties may be reported to gst-cbec@gov.in

Conclusion:

These comprehensive guidelines aim to streamline the GST registration process by ensuring uniformity, transparency, and efficiency across all field formations. By strictly adhering to the prescribed list of documents and avoiding unnecessary or presumptive queries, officers can facilitate timely registration for genuine applicants while maintaining adequate checks to prevent fraudulent registrations. Effective implementation and close supervision of these instructions by senior authorities will help reduce grievances, enhance taxpayer experience, and uphold the integrity of the GST system.

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