CBIC issued Standard Operating Procedure (SOP) for GST Registrations

 

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.

Let us have a Short Overview of the Instructions:

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.

The copy of the Instruction is as under:

Instruction No. 03-2025