• officers have been directed not to issue notices based on presumptive grounds, minor discrepancies, or for additional documents that are not essential for processing applications.
• Officers have been also directed to seek approval of the Deputy/Assistant Commissioner concerned in cases where documents apart from the listed documents are required to be sought.
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In a bid to provide much needed relief to the Micro, Small and Medium Enterprises (MSME), the CBIC under Department of Revenue, Ministry of Finance has revised GST registration process last Thursday. The board said that several grievances have been received regarding difficulties that the applicants had been facing during the GST registration process. It was mainly due to the queries raised by officers on the grounds of seeking additional documents that kept GST registration request pending for more than expected time.

The Central Board of Indirect Taxes and Customs (CBIC) has issued revised instructions to the officers for processing GST registration applications. It said in the documents that officers have been instructed to strictly adhere to the prescribed list of documents provided in registration application form. At the same time, requisite documents in specific cases to be uploaded with registration application form have also been delineated in the instructions.

In its revised document, officers have been directed not to issue notices based on presumptive grounds, minor discrepancies, or for additional documents that are not essential for processing applications. Officers have been also directed to seek approval of the Deputy/Assistant Commissioner concerned in cases where document apart from the listed documents is required to be sought.

At the same time, the Zonal Principal Chief Commissioner/Chief Commissioners have been advised to devise a mechanism to closely monitor and issue suitable trade notices, wherever required. It has also been advised that strict action should be taken against the officers deviating from these instructions. This will further facilitate the process of getting GST registration, ease compliance burden, and promote ease of doing business.

What Does the Revised Documents Say ​

This is how the revised guidelines help small companies:

• The document clarifies the need to balance fraud prevention with support for genuine applicants.
• Highlights varied practices and avoidable clarifications causing delays in registration. ​
• Emphasizes adherence to prescribed document lists in FORM GST REG-01. ​

Documents Required for Principal Place of Business ​

• Lists acceptable documents for owned and rented premises, including property tax receipts and electricity bills. ​
• Specifies that only one document is sufficient for proof of ownership. ​
• Details requirements for shared premises and cases without a lease agreement.

Constitution of Business ​

• Requires specific documents based on the type of business entity, such as partnership deeds or registration certificates. ​
• Advises against seeking unnecessary additional documents like MSME certificates. ​

Processing of Registration Applications ​

• Stipulates that applications should be approved within 7 working days if complete and not flagged as risky. ​
• Outlines conditions for physical verification and timelines for processing applications. ​
• Details the procedure for seeking clarifications and the timeline for applicant responses. ​

Supervision and Compliance

• Advises Principal Chief Commissioners to supervise application processing and take action against deviations from instructions.
• Encourages timely disposal of applications and issuance of trade notices for local systems.