CBIC Instruction No. 03/2025-GST
🧾 Why This Instruction Was Issued?
The CBIC received several complaints about:
- Unnecessary delays in registration.
- Irrelevant document demands.
- Arbitrary queries by officers.
Hence, Instruction No. 03/2025-GST has been issued to:
- Prevent fake GST registrations (used for fake ITC claims).
- Streamline genuine registrations.
- Ensure consistent and fair scrutiny by GST officers.
📑 List of Acceptable Documents for Principal Place of Business (PPOB)
| Type of Premises | Documents Required | Additional Notes |
| Owned Premises | CBIC Instruction No. 03/2025-GST Any ONE of the following:- Latest Property Tax Receipt- Electricity Bill- Municipal Khata Copy- Water Bill | No need to upload original documents |
| Rented Premises | – Valid Rent/Lease Agreement- Any ONE ownership document from above list | If not registered, ID proof of owner (lessor) is required |
| Premises by Relative | – Consent Letter- Any ONE ownership proof document- ID proof of consenter | CBIC Instruction No. 03/2025-GST Consent letter on plain paper is accepted |
| Shared Premises | – Rent Agreement + Ownership ProofOR- Consent Letter + ID Proof + Ownership Proof | Agreement not registered = need ID of owner |
| No Rent Agreement | – Affidavit on ₹10/₹100 stamp paper attested by Notary/Magistrate- Any ONE ownership proof in applicant’s name | Address should match application |
| SEZ Premises | – Govt-issued SEZ documents/certificates | No need for rent/ownership proof if Govt Allotment letter is submitted |
🏢 Documents for Constitution of Business (CoB)
| Type of Entity | Required Document | Not Required |
| Partnership Firm | Partnership Deed | Udyam, MSME Certificate, Shop License, etc. |
| Company (Pvt Ltd, LLP, etc.) | Certificate of Incorporation (COI) | ROC extracts not needed if COI is uploaded |
| Society/Trust/Government Entity | Registration Certificate or similar proof | Additional licenses are not mandatory |
❌ Prohibited Queries by GST Officers
CBIC has clearly prohibited officers from asking irrelevant questions like:
| Prohibited Question | Why It’s Not Allowed |
| Why applicant’s address is outside the GST state? | Not a relevant question under GST law |
| Why is the nature of business not matching the locality/premises? | Subjective assumption |
| Why is residential property used for business? | Law permits residential use |
| Why certain HSN/SAC codes are selected? | Applicants can choose any code related to their activity |
🕒 Timeline for GST Registration Approval
| Condition | Action | Time Limit |
| Aadhaar Authentication done + No Risk | Approve without physical verification | Within 7 Days |
| Aadhaar Not Done OR Application is Risky | Physical Verification Required | Within 30 Days |
🔍 Physical Verification Notes
- Approval from Assistant Commissioner is required.
- Report (Form REG-30) with photographs must be uploaded at least 5 days before the deadline.
🔎 Scrutiny Guidelines for GST Officers
| Area | Officer’s Responsibility |
| Legibility of Documents | All uploaded files must be readable and relevant |
| Address Verification | Must match exactly with documents uploaded |
| Cross Verification | Allowed via public sources like electricity board websites, property portals, or municipal records |
| Reasoned Deficiency Memo | CBIC Instruction No. 03/2025-GST If rejected, officer must mention valid and specific reasons, not vague or presumptive ones |
🧑💼 What Should Applicants Do Now?
| Action Item | Why It’s Important |
| Use Aadhaar authentication | Faster approval within 7 days |
| Upload correct documents only | Avoid unnecessary queries and delays |
| Match address in application with supporting documents | Inconsistent address = application likely to be rejected |
| Submit clear and readable scans | Blurred documents = delay or rejection |
| Know your rights under Instruction No. 03/2025-GST | Helps respond confidently to irrelevant or harassing queries |
📌 Conclusion
Instruction No. 03/2025-GST is a welcome move that ensures:
- Smooth GST registration for genuine applicants
- Prevention of fake or fraudulent registrations
- Transparency and accountability in officer scrutiny
CBIC Instruction No. 03/2025-GST If you’re applying for GST registration, follow this updated checklist and avoid over-documentation or confusion. CBIC Instruction No. 03/2025-GST And if you’re facing delays or irrelevant queries, quote this CBIC instruction for support.
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