GST:
The CBIC has issued a instruction for GST registration process. Key Highlights are as follows:
- Address Proof:
- One document from the prescribed list is enough.
- No additional documents such as ID Proof of landlords etc can be demanded
- No lessor’s ID proof needed if rent/lease agreement is available.
- If unavailable, submit consent letter + ownership proof of consenter.
- In absence of both, submit an affidavit + proof of possession.
- Business Constitution:
- Partnership: Only Partnership Deed required.
- Others (Trust, Society, etc.): Only Registration Certificate needed.
- No MSME/Udyam/Trade License required.
- No Presumptive Queries:
- Officers must not ask unrelated or speculative questions.
- Processing Timelines:
- Non-risky applications: Approve in 7 working days.
- Risky applications/Aadhaar authentication not done: Physical verification within 30 days.
- Upload verification in FORM GST REG-30 with GPS photos.
- Clarifications (FORM GST REG-03):
- Only for valid issues, approval needed for extra documents.
- Applicant replies via FORM GST REG-04 in 7 days.
- Decision to approve/reject in 7 days post reply.
[Instruction No. 03/2025-GST dated 17.04.2025]
