CBIC Issues New Guidelines to Simplify GST Registration Process

India’s tax board has issued fresh guidelines to simplify and standardize the GST registration process. Under the new guidelines released, tax officials are mandated to adhere strictly to the document list in FORM GST REG-01. The directive also introduces clear rules for special cases, emphasizes approval for additional document requests, and outlines acceptable proofs for business premises.

The Central Board of Indirect Taxes and Customs (CBIC) has rolled out updated guidelines to streamline and standardize the Goods and Services Tax (GST) registration process. This move aims to improve transparency, reduce procedural bottlenecks, and facilitate a smoother experience for applicants.

Issued on April 17, 2025, Instruction No. 03/2025-GST mandates that tax officials strictly adhere to the list of documents prescribed in the GST registration form (FORM GST REG-01). In cases requiring specific additional documents, the instruction also outlines clear criteria for what must be submitted.

New guidelines for GST registration processing

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As per reports, this directive comes in response to multiple queries received by the CBIC—under the Department of Revenue, Ministry of Finance—regarding persistent challenges faced by applicants. A key concern was the tendency of officers to demand extraneous documents not listed in the official requirements, leading to delays and rejections in the registration process.

To address these concerns and promote uniform practices, CBIC’s new instruction introduces several key reforms:

• Strict adherence to document requirements: Officers are instructed to follow the document checklist in FORM GST REG-01 without deviation. Where special documentation is required, the instruction clearly specifies what must be uploaded with the application.
• Elimination of arbitrary notices: Officers are directed not to raise notices or seek clarifications based on presumptions, minor inconsistencies, or requests for irrelevant documents; and
• Escalation protocol for additional requests: In cases where an officer believes that an additional document—beyond those listed—is genuinely necessary, they must obtain prior approval from the deputy or assistant commissioner concerned.

ALSO READ: India’s GST Compliance Changes from April 1, 2025: All You Need to Know

Modernizing approach to GST registration

Under the new guidelines, Zonal Principal Chief Commissioners and Chief Commissioners have been tasked with setting up monitoring mechanisms and issuing trade notices as required. The CBIC has also clarified that any deviation from these instructions will lead to strict disciplinary action.

This instruction supersedes the earlier instruction no. 03/2023-GST, incorporating changes due to system upgrades and an increased volume of complaints. It seeks to strike a balance between preventing fraudulent registrations—particularly those aimed at exploiting input tax credit (ITC) provisions—and ensuring that genuine applicants are not burdened by excessive red tape.

Documents required for GST registration

The guideline specifies an indicative list of documents, prescribed in FORM GST REG-01, for proof of principal place of business.

1. Owned premises: Applicants are required to upload any one of the following: property tax receipt, municipal khata copy, electricity bill, water bill, or other legally acceptable documents showing ownership. Original physical copies should not be requested.
2. Rented/leased premises: Applicant can upload a valid rent/lease agreement along with any one ownership document of the lessor (property tax receipt, electricity bill, etc.)

Guidelines specify that officers must not ask for additional documents like PAN, Aadhaar, or photographs of the lessor.

In case the rent/lease agreement is not registered, the applicant must include the following:

• One ownership document from the list; and
• Lessor’s identity proof.

If the rent/lease agreement is registered, proof of identity is not required.

If the utility bill (electricity/water) is in the name of the tenant (applicant), that with the agreement is sufficient.

3. Premises owned by a relative (for example, a spouse): Upload a consent letter from the owner on plain paper, their identity proof, and any one ownership document from the prescribed list.
4. Shared premises: In case the applicant has a rent/lease agreement, they must submit the following documents: valid rent/lease agreement along with any one ownership document of the lessor (property tax receipt, electricity bill, etc.)

In case the applicant with the shared premise does not have a rent/lease agreement, they can upload a consent letter, consenter’s identity proof, and any one ownership document.

5. No rent agreement available: The applicant can upload an affidavit (on non-judicial stamp paper) stating possession, along with a utility bill in the applicant’s name. The affidavit must be notarized or attested by a judicial/executive magistrate.
6. Special Economic Zone (SEZ) units/developers: For applicants in the SEZs, they must upload the relevant SEZ documents/certificates issued by the central government.

Conclusion

These procedural enhancements are expected to ease the compliance burden, particularly for start-ups and small businesses, which often struggle with bureaucratic delays. India’s latest measures on the GST registration process reflect its broader ambition to improve the ease of doing business in the country and foster a more enabling environment for start-ups.

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