In order to facilitate more and more registration under GST, Central Board of Indirect Taxes & Customs (CBIC) has set the timeline for processing of application as well as bringing the clarity on documents to be submitted.
“While on one hand, there is a need to prevent registration of fraudulent firms created for passing on input tax credit (ITC) without any underlying supply, on the other hand, there is a need to ensure that genuine applicants seeking registration are not unduly harassed,” the boars said in an instruction.
Further, this will supress earlier instruction, dated June 14, 2023 and will take care of the latest developments and to provide clarity to the officers for processing of registration application.
The instruction has set a time line of 7 days for approval of the applications which have not been flagged as risky on the common portal based on data analysis and risk parameters, and the same are found to be complete and without any deficiency. However, the dead line will be 30 days in case the applications for any of three categories of applicants. First, the applicant has undergone authentication of Aadhaar number and is flagged as risky on the common portal based on the data analysis and risk parameters.
Second, the applicant fails to undergo authentication of Aadhar number, or does not opt for Aadhar authentication. Third, the officer deems it fit to carry out physical verification of place of business, with the approval of the officer not below the rank of Assistant Commissioner. The physical verification report along with the other documents, including photographs need to be submitted by the officers 5 days prior to the 30 days deadline.
In case of owned premises, the applicant has to upload any one of the documents – latest Property Tax receipt, Municipal Khata copy, copy of Electricity Bill of the owner or any similar document such as water bill or any other document prescribed under the State or the local laws which clearly establishes the ownership of the premises. In cases where premises is rented, the applicant is required to upload the valid Rent/Lease agreement alongwith either latest Property Tax receipt or Municipal Khata copy or copy of Electricity Bill to establish identity of the lessor.
In case, ownership of premises is with spouse, relative etc., a consent letter in plain paper by the concerned owner of the premises along with a copy of the identity proof of the owner and along with either latest Property Tax receipt or Municipal Khata copy or copy of Electricity Bill.
According to the instruction, it has been observed that various unwarranted documents are being sought by raising presumptive queries. Some of the common queries raised are that residential address of the applicant/Managing Director/Authorized Signatory is not in the same city or the State where the registration has been sought; HSN code of goods mentioned by the applicant in Registration application is banned or prohibited for sale in the State where the applicant wishes to conduct business; the kind of activities mentioned in the registration application can-not be conducted from the particular premises etc.
“Officers handling registration applications should not ask any presumptive query which is not related to the documents or information submitted by the applicant,” the instruction said.
Published on April 18, 2025
In order to facilitate more and more registration under GST, Central Board of Indirect Taxes & Customs (CBIC) has set the timeline for processing of application as well as bringing the clarity on documents to be submitted.
“While on one hand, there is a need to prevent registration of fraudulent firms created for passing on input tax credit (ITC) without any underlying supply, on the other hand, there is a need to ensure that genuine applicants seeking registration are not unduly harassed,” the boars said in an instruction.
Further, this will supress earlier instruction, dated June 14, 2023 and will take care of the latest developments and to provide clarity to the officers for processing of registration application.
The instruction has set a time line of 7 days for approval of the applications which have not been flagged as risky on the common portal based on data analysis and risk parameters, and the same are found to be complete and without any deficiency. However, the dead line will be 30 days in case the applications for any of three categories of applicants. First, the applicant has undergone authentication of Aadhaar number and is flagged as risky on the common portal based on the data analysis and risk parameters.
Second, the applicant fails to undergo authentication of Aadhar number, or does not opt for Aadhar authentication. Third, the officer deems it fit to carry out physical verification of place of business, with the approval of the officer not below the rank of Assistant Commissioner. The physical verification report along with the other documents, including photographs need to be submitted by the officers 5 days prior to the 30 days deadline.
In case of owned premises, the applicant has to upload any one of the documents – latest Property Tax receipt, Municipal Khata copy, copy of Electricity Bill of the owner or any similar document such as water bill or any other document prescribed under the State or the local laws which clearly establishes the ownership of the premises. In cases where premises is rented, the applicant is required to upload the valid Rent/Lease agreement alongwith either latest Property Tax receipt or Municipal Khata copy or copy of Electricity Bill to establish identity of the lessor.
In case, ownership of premises is with spouse, relative etc., a consent letter in plain paper by the concerned owner of the premises along with a copy of the identity proof of the owner and along with either latest Property Tax receipt or Municipal Khata copy or copy of Electricity Bill.
According to the instruction, it has been observed that various unwarranted documents are being sought by raising presumptive queries. Some of the common queries raised are that residential address of the applicant/Managing Director/Authorized Signatory is not in the same city or the State where the registration has been sought; HSN code of goods mentioned by the applicant in Registration application is banned or prohibited for sale in the State where the applicant wishes to conduct business; the kind of activities mentioned in the registration application can-not be conducted from the particular premises etc.
“Officers handling registration applications should not ask any presumptive query which is not related to the documents or information submitted by the applicant,” the instruction said.
Published on April 18, 2025
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It is a long established fact that a reader will be distracted by the readable content of a page when looking at its layout. The point of using Lorem Ipsum is that it has a more-or-less normal distribution of letters, as opposed to using ‘Content here, content here’, making it look like readable English. Many desktop publishing packages and web page editors now use Lorem Ipsum as their default model text, and a search for ‘lorem ipsum’ will uncover many web sites still in their infancy.
The point of using Lorem Ipsum is that it has a more-or-less normal distribution of letters, as opposed to using ‘Content here, content here’, making
The point of using Lorem Ipsum is that it has a more-or-less normal distribution of letters, as opposed to using ‘Content here, content here’, making it look like readable English. Many desktop publishing packages and web page editors now use Lorem Ipsum as their default model text, and a search for ‘lorem ipsum’ will uncover many web sites still in their infancy.
It is a long established fact that a reader will be distracted by the readable content of a page when looking at its layout. The point of using Lorem Ipsum is that it has a more-or-less normal distribution
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