Instructions to ease out GST Registration issued – Officers instructed to adhere to the guidelines
Tired of inconsistent document verification and unnecessary queries by GST officers at the time of GST Registration?
The government has issued instructions which aim at streamlining the GST registration process, prevention of fraudulent registrations & nsuring genuine applications are not harassed.
Let us have a Short Overview of the Instructions issued:
Key guidelines:
Officers must adhere strictly to the indicative list of documents in FORM GST REG-01.
No original physical documents or extra, non-prescribed documents should be asked for.
Officers must not raise presumptive or irrelevant queries (e.g., applicant’s address not matching business location, HSN code issues, assumptions about business feasibility)
Application Processing Timelines:
Not flagged as risky: Process within 7 working days.
Flagged or Aadhaar not authenticated: Complete within 30 days, including physical verification.
Principal Chief Commissioners to regularly review and supervise registration handling.
Documents required:
Proof of Principal Place of Business
Owned premises: One valid document (e.g., property tax receipt,electricity bill) suffices.
Rented premises: Valid rent/lease agreement + one ownership proof (e.g., electricity bill of the lessor).
Registered rent agreement: No ID proof of lessor needed.
Unregistered rent agreement: Include lessor’s ID proof.
If utility bill is in tenant’s name, it suffices with rent agreement.
Other arrangements (e.g., spouse’s property): Consent letter + ownership proof of consenter + consenter’s ID.
No rent agreement available: Affidavit on non-judicial stamp paper + possession document.
SEZ units: Submit appropriate government-issued documents.
Constitution of Business
Partnership: Partnership deed is enough.
Other entities (Society, Trust, Govt., etc.): Submit registration/proof of constitution.
No need for Udhyam/MSME certificate/shop and establishment license/trade license.
The copy of the instructions is as under:
