Revised Instructions for GST Registration

The Central Board of Indirect Taxes and Customs (CBIC) has issued revised instructions to streamline the Goods and Services Tax (GST) registration process and prevent undue harassment of taxpayers. This revision follows numerous complaints about the extensive documentation and clarifications required during registration.

Key Concerns Addressed

• The CBIC noted that officers have been requesting unwarranted documents through presumptive queries.
• Applicants complained about the need to provide excessive proof for principal place of business, business constitution, and identity details of authorized signatories.
• Officers are instructed not to issue notices based on minor discrepancies or demand unnecessary documents.
• An email address (gst-cbec@gov.in) is provided for applicants to report difficulties arising from these revised instructions.

Reason for Revised Guidelines

There is a need to balance preventing fraudulent GST registrations with ensuring genuine applicants are not harassed. The CBIC observed varied practices in document verification, leading to registration delays and unwarranted clarifications.

New Instructions for Document Requirements

• For owned premises, applicants need to upload any one of the following: 
  • Property tax receipt
  • Municipal khata copy
  • Electricity bill
• For rented premises, a valid rent/lease agreement along with one of the above documents is required. Additional documents for the lessor will not be required.
• Additional requirements for unregistered rent/lease agreements include a copy of the lessor's identity proof.
• If premises ownership is with a spouse or relative, a consent letter and the owner's identity proof along with one of the ownership documents will suffice.

Relaxation for Business Constitution Documents

• When the applicant is a partner, only the partnership deed is required.
• No additional certificates like Udhyam, MSME, or trade licenses are needed.
• For societies, trusts, clubs, and government departments, a registration certificate/proof of constitution is necessary.

Timeline for Registration

• Applications not flagged as risky and found complete should be approved within 7 working days.
• For applications flagged as risky or without Aadhaar authentication, registration after physical verification should occur within 30 days.

Supervision and Compliance

The CBIC has instructed Chief Commissioners to supervise application processing closely, particularly physical verifications and raised queries. Strict action will be taken against deviations from these instructions.