New CBIC Instructions for GST Registration (Instruction No. 03/2025-GST) and Checklist for GST Registration
Date Issued: 17th April, 2025
Issued By: GST Policy Wing, CBIC
Key Highlights:
-
Previous Instructions Superseded:
Instruction No. 03/2023-GST dated 14.06.2023 is now replaced with comprehensive updated guidelines. -
Focus on Simplification:
Officers must strictly adhere to the documents list provided in Form GST REG-01.
No unnecessary or additional documents (like Lessor’s PAN, Aadhaar, or photos) to be sought unless prescribed. -
Proof of Principal Place of Business:
-
Owned Premises: Any one document (like Property Tax Receipt, Electricity Bill).
-
Rented Premises: Rent Agreement + Ownership proof. No need for lessor’s PAN/Aadhaar if registered.
-
Consent Premises: Consent letter + Identity proof + Ownership document.
-
-
Proof of Constitution of Business:
-
Partnership Firms: Only Partnership Deed.
-
Societies/Trusts/Clubs: Only Registration Certificate.
-
-
Avoid Presumptive Queries:
No questions about residential address location, banned HSN codes, or business feasibility at premises.
Timeline for Processing:
-
Non-Risky Applications: Approval within 7 working days.
-
Risky Applications (e.g., Aadhaar not authenticated): Approval after physical verification within 30 days.
-
Physical verification reports (Form GST REG-30) must be uploaded timely with GPS-tagged photos.
-
Clarifications (Form GST REG-03) allowed only for genuine document issues and only with Assistant Commissioner’s prior approval.
Strict Monitoring:
-
Principal CCs/CCs to review registration processing regularly.
-
Strict action against officers deviating from instructions.
Document Checklist (As per Instruction No. 03/2025-GST):
| Purpose | Required Document(s) | Important Notes |
|---|---|---|
| Proof of Principal Place of Business (Owned Property) | Any ONE: Property Tax Receipt / Municipal Khata / Electricity Bill / Water Bill | Only one document needed. No original physical copy required. |
| Proof of Principal Place of Business (Rented/Leased Property) | – Rent/Lease Agreement – Ownership Proof of Lessor (Property Tax, Electricity Bill etc.) |
If rent agreement is registered, no lessor ID proof needed. If unregistered, attach lessor’s ID proof. |
| Shared Premises (Consent Letter) | – Consent Letter (plain paper) – Owner’s ID proof – Ownership document |
Consent must be from property owner; no other extra documents needed. |
| No Rent Agreement Available | – Affidavit – Electricity Bill (in applicant’s name) |
Affidavit must be notarized / before Executive Magistrate. |
| Special Economic Zone (SEZ) Units | SEZ Certificate / Approval letter from Government | Mandatory if place of business is SEZ. |
| Proof of Constitution of Business (Partnership Firm) | Partnership Deed | No Udhyam/MSME certificate needed. |
| Proof of Constitution of Business (Society, Trust, Club, etc.) | Registration Certificate | No additional trade license/shop establishment needed. |
| Photograph | Latest photo of Proprietor / Partner / Director / Authorised Signatory | As applicable. |
| Bank Account Proof | Cancelled Cheque / Bank Statement / Passbook copy | Optional at registration, mandatory before first return. |
Summary Prepared By: CA ANSHUL KARWA
✉️ For any assistance regarding GST Registration, feel free to connect with us.
Download the circular below: