GST:
The CBIC has issued Guidelines for the handling of applications for GST registration. The circular clarifies that GST registration applicants should submit complete, accurate and legible information and documents to avoid delays or rejection. It specifies the documents required for different types of business premises, promoter details, authorised signatories and bank accounts. It also explains the registration timelines, the procedure for responding to queries, and the circumstances in which officers may seek additional documents or conduct physical verification. Officers should not raise unnecessary queries or demand irrelevant documents, and registration is deemed approved if no action is taken within the prescribed time limit.
[Circular No. 257/10/2026-GST dated 26.10.2026]