A significant step towards streamlining the GST registration process — CBIC has released Instruction No. 03/2025-GST to bring uniformity and clarity in document verification and reduce unwarranted queries raised during registration.

📌 Why this matters: Applicants often face delays and rejections due to inconsistent practices and unnecessary document demands by officers — especially regarding the Principal Place of Business (PPOB), constitution of business, and identity proofs.

Key Changes: Documents Simplified

Principal Place of Business (PPOB):

💠Owned Premises: Upload any one (Property Tax receipt, Municipal Khata, Electricity/Water Bill or any other document which establishes the ownership of the premises submitted by the applicant).

💠Rented Premises:

Registered Lease: Agreement + ownership proof of lessor (document specified for Owned Premises).

Unregistered Lease: Agreement + ownership proof + lessor’s ID (e.g., Aadhaar/PAN). No agreement: Affidavit on non-judicial stamp paper + ownership proof

💠Shared Premises:

Lease agreement (if available): Agreement + ownership proof + lessor’s ID (only if Rent/Lease Agreement is not registered)

No agreement: Submit consent letter (on plain paper) + consenter’s ID + ownership proof. Spouse/relative-owned premises: Consent letter (on plain paper) + consenter’s ID + ownership proof.

Constitution of Business:

💠 Partnership Firm: Upload Partnership Deed. No Udhyam/MSME certificates, etc., needed.

💠Societies/AOP/BOI/Trusts/Government Bodies, etc.: Upload Registration Certificate.

⚠️ Officers CANNOT ask for:

-: Presumptive queries (e.g., HSN code bans, residential address mismatches).

-: Unlisted documents without approval from Deputy/Assistant Commissioner.

📅 🛠️ Processing Timeline & Procedures

Non-Risky Applications: Approval within 7 working days.

-: Risky Applications (flagged for Aadhaar issues/physical verification):

-: Grant registration within 30 days post-physical verification.

-: Physical verification report (FORM GST REG-30) must be uploaded 5 days before the 30-day deadline by a proper officer.

🔍❓Queries & Rejections:

Officers can raise queries via FORM GST REG-03 only for:

-: Incomplete/illegible documents.

-: Address mismatches or vague details.

-: Suspended/cancelled GSTIN linked to PAN.

Applicants must reply via FORM GST REG-04 within 7 working days.

🧑💼⚖️ Action Points for Authorities

Principal Chief Commissioners/ Chief Commissioners advised to:

-) Monitor registration processing through periodic review within their Zones.

-) Take strict action against non-compliant officers.

-) Ensure adequate staffing for the timely disposal of registration applications  

📢 This instruction is a welcome move to ensure genuine businesses aren’t harassed while fraudulent registrations are still effectively curbed.