TaxTMI 
TaxTMI 
Detailed Write-Up: CBIC Instruction No. 03/2025-GST – Streamlining GST Registration
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....etailed Write-Up: CBIC Instruction No. 03/2025-GST – Streamlining GST Registration<br>By: - RAHUL MODI<br>Goods and Services Tax - GST<br>Dated:- 29-4-2025<br>On April 17, 2025, the Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 03/2025-GST to address challenges faced by applicants during the GST registration process. This instruction aims to standardize procedures, re....
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....duce unwarranted documentation demands, and ensure timely processing of applications 🔑 Key Highlights: 1. Strict Adherence to Document List in FORM GST REG-01 * Officers are directed to request only those documents specified in the application form. ​ * Any additional document requests require prior approval from a Deputy or Assistant Commissioner. ​ 2. Simplified Requir....
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....ements for Proof of Business Premises * Owned Premises: A single document like a property tax receipt, electricity bill, or municipal khata copy suffices. ​ * Rented Premises: A valid rent/lease agreement along with one document establishing the lessor's ownership is adequate. * Shared Premises: A consent letter from the owner, their identity proof, and one ownership document are suffi....
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....cient. 3. Clarification on Business Constitution Proofs * Partnerships: Only the partnership deed is required. ​ * Societies/Trusts: Registration certificate or proof of constitution is sufficient. ​ * No additional documents like trade licenses or MSME certificates should be sought. 4. Ban on Presumptive Queries * Officers are prohibited from raising queries based on assumpt....
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....ions, such as questioning the applicant's residential address or business viability based on location. ​ 5. Timelines for Registration Processing * Non-Risky Applications: Must be processed within 7 working days * Risky Applications: Require physical verification and must be processed within 30 days. ​ 6. Physical Verification Guidelines * Officers must upload the verificat....
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....ion report, GPS-enabled site photos, and supporting documents via FORM GST REG-30 at least 5 days before the 30-day deadline. ​ 7. Procedure for Rejection and Clarifications * Clarifications must be sought only for valid reasons using FORM GST REG-03. ​ * Applicants have 7 working days to respond via FORM GST REG-04. ​ * Rejections must be communicated with reasons using F....
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....ORM GST REG-05. 8. Supervisory Oversight and Accountability * Principal Chief Commissioners and Chief Commissioners are tasked with monitoring the registration processes and ensuring adherence to the instructions. ​<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....