CBIC sets 7 days deadline to grant GST registration, 30 days for 'risky' business

Observing that some field officers are seeking various "unwarranted documents" by raising "presumptive queries", the CBIC gave an "indicative list" of the documents that officers can seek online from businesses.

"While processing registration application, query should not be raised by the officer seeking original physical copy of these documents," said the CBIC's revised instruction for granting GST registration.

The Central Board of Indirect Taxes and Customs (CBIC) said it has received complaints regarding difficulties being faced in getting a GST registration, mainly on account of nature of clarifications being sought by the officers and seeking of additional documents, which are not prescribed by the Board.

With regard to documents in respect of Principal Place of Business (PPOB), the applicant has to upload any one of the documents -- latest Property Tax receipt or Municipal Khata copy or copy of Electricity Bill of the owner, or any similar state-government document like water bill, which clearly establishes the ownership of the premises.

In cases where premises are rented, the applicant is required to upload the valid Rent/Lease agreement along with any one of the documents relating to PPOB.

With regard to documents related to 'constitution of business', the CBIC said that where the applicant is one of the partners, a Partnership Deed for the proof of constitution of business is required to be uploaded by the applicant.

No additional documents like Udhyam certificate, MSME certificate, shop establishment certificate, trade license, etc. Should be sought from the applicant, it added.

The CBIC said some of the common queries that are being raised by the field officers currently and are causing hardship for taxpayers include residential address of the applicant/Managing Director/Authorized Signatory is not in the same city or the state where the registration has been sought; 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 CBIC said.

The CBIC also asked the field officers to carefully examine and check completeness of the registration application, and cross verify the authenticity of the documents furnished as proof of address from the publicly available sources, such as websites of the concerned authorities such as land registry, electricity distribution companies, municipalities, and local bodies, etc.

"Where applications 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, the officers should approve the application within 07 working days of submission of the application," it said.

Registration shall be granted within 30 days of submission of application after physical verification of the place of business in case where 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; or fails to undergo authentication of Aadhaar number; or the officer deems it fit to carry out physical verification of place of business.

AMRG & Associates Senior Partner Rajat Mohan said this instruction eliminates discretionary practices, reduces registration delays, eliminates avoidable rejections, and ensures fair treatment of applicants-particularly for businesses operating from shared or rented premises, startups, and proprietorships.

"By explicitly disallowing officers from demanding documents beyond the prescribed list or raising presumptive and irrelevant queries, the instruction curbs administrative overreach.

The inclusion of clear timelines for approval, a structured framework for physical verification, and the acceptance of alternative documents like consent letters and utility bills are among the key reforms that will directly benefit taxpayers," Mohan added.