If you’ve ever tried registering your business under GST in India, you might have faced confusing document requirements, repeated queries from officers, or long delays. To fix these issues and create a more transparent process, the Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 03/2025-GST on 17th April 2025.
This new guideline aims to strike a balance between preventing fraudulent registrations and making life easier for genuine businesses. It clearly outlines which documents are acceptable, what kind of queries can be raised, and how officers should process applications—eliminating guesswork and reducing unnecessary hurdles for applicants.
In this blog, we break down the new instructions in a simple, tabular format so you know exactly what to expect when applying for GST registration in 2025.
📌 Summary: GST Registration Instruction No. 03/2025-GST (Dated 17-Apr-2025)
| Section | Topic | Key Guidelines |
|---|---|---|
| 1 | Objective | Prevent fraudulent registrations while ensuring genuine applicants are not harassed. |
| 2 | Background | Officers were asking for unnecessary clarifications/documents causing delays and rejections. |
| 3 | Common Queries Raised | Mainly related to proof of business premises, business constitution, identity of owner, etc. |
🧾 Documents to be Sought While Processing Applications
A. Principal Place of Business (PPOB)
| Scenario | Documents Required | Clarification |
|---|---|---|
| Owned Premises | Any ONE: Property Tax receipt, Municipal Khata, Electricity/Water Bill, or similar | No need for original/physical documents. |
| Rented Premises | Rent/Lease agreement + any ONE ownership doc of lessor (see above) | Do not seek PAN/Aadhaar/photo of lessor unnecessarily. |
| Rent Agreement not registered | Agreement + ownership doc + identity proof of lessor | If electricity/water bill in tenant’s name, that is sufficient. |
| Premises owned by spouse/relative | Consent letter + identity proof + ownership doc of consenter | No additional documents to be sought. |
| Shared Premises | Rent agreement + ownership doc (with or without registration) | Same rules as above apply. |
| No Rent Agreement | Affidavit + possession proof (e.g., electricity bill) | Affidavit on stamp paper before Magistrate/Notary required. |
| SEZ Location | SEZ Approval Letter | SEZ-related documentation is mandatory. |
B. Constitution of Business
| Entity Type | Required Document | Clarification |
|---|---|---|
| Partnership | Partnership Deed | Do not ask for Udyam/MSME/Shop License. |
| Society, Trust, Govt, etc. | Registration Certificate | That is sufficient. |
🚫 Unwarranted Queries to Avoid
| Not Allowed Queries |
|---|
| Residential address not in same state/city |
| HSN Code used is prohibited in that state |
| Business activity “not feasible” from given premises |
🔍 Processing Timelines & Procedures
| Case | Action/Timeline | Notes |
|---|---|---|
| Not flagged as risky & complete | Approve within 7 working days | No deficiency should be found |
| Flagged as risky / Aadhar not authenticated / Officer decides physical check needed | Approve within 30 days post physical verification | Approval by Asst. Commissioner required for physical verification |
| Physical verification required | Upload GST REG-30 report with photos 5 days before 30-day deadline | Mention effort taken if premises not found |
| Additional documents sought | FORM GST REG-03 | Only for valid reasons like incomplete/illegible documents, mismatch in address, PAN-linked GSTIN cancelled etc. |
| Applicant reply | FORM GST REG-04 within 7 working days | Officer must respond within 7 working days from reply |
| No reply received | Reject via GST REG-05 | Officer must record reasons |
🛠 Supervisory Instructions to Field Officers
| Responsibility | Instruction |
|---|---|
| Zonal Heads | Monitor registrations, queries, physical verifications |
| Officers | Must act within deadlines to avoid deemed approvals |
| Staff Allocation | Ensure enough personnel are posted for timely handling |
| Trade Notices | Should address local documentary evidence norms |
Yes you can. Subject to you have a rental agreement and the ownership proof document
The cost to register a GST is Rs 7500
It takes 15-20 dys for the GSt registration