GST Registration Document Requirements (As per Instruction No-03/2025-GST).

GST Registration Document Requirements (As per Instruction No-03/2025-GST)

Constitution of Business

Do’s for Officers

Cross-check documents using public sources like land records, electricity bills, or local authority records—don’t ask for extra documents unnecessarily.

Approve registration applications within 7 working days from:

• The date of application submission, or

• The date of reply submission (if a reply was requested).

 Ask for clarifications or documents only if:

• Uploaded documents are unclear or incomplete.

• The address proof doesn’t match the given address.

• The address is vague or incomplete and needs clarification.

• The applicant’s PAN-linked GSTIN is suspended/cancelled and explanation is required.

Take prior approval from Deputy/Assistant Commissioner if asking for any document beyond the required list.

Don’ts for Officers

Do not raise irrelevant or unrelated queries. For example:

• Asking why the applicant's or director's residential address is from a different state.

• Questioning why the HSN code is used for a product that is banned in the state.

• Objecting that the business activity doesn’t fit the location.

Don’t delay processing without a valid reason or without following proper procedures.

Guidelines for Senior Officers (Principal Chief/Chief Commissioners)

Regularly monitor how registrations are processed, including physical checks and officer queries.

Strict action should be taken if officers do not follow these instructions.

Ensure there are enough officers to handle registration work quickly.

Issue trade notices to inform taxpayers about acceptable local proof documents.

When Physical Verification is Needed (Risky Applicant Cases)

Registration must be approved within 30 days of application after physical verification, if:

• Applicant has done Aadhaar authentication but is still flagged as risky.

• Aadhaar authentication was not done or not chosen.

• Officer decides physical check is needed, with approval from Assistant Commissioner or above.

Steps for Physical Verification

• Officer must start verification process as per Rule 9 & Rule 25 of CGST Rules.

• Submit verification report (FORM GST REG-30) at least 5 days before the 30-day deadline.

What Officer Must Include in the Report

• Confirm if the declared business location exists or not.

• If the place is not found, mention all efforts made to locate it.

• Upload GPS-tagged photos of the site.

• Attach relevant documents (e.g., proof of business activity).

• If needed, reassign ARN to the correct jurisdictional officer.

CA Kavita Dhingra

SUBSCRIBE GST E-LIBRARY (INDIA'S HIGHEST GST CASE LAW DATA)

FOR MORE UPDATE ON GST/ IT JOIN OUR FREE WHATSAPP GROUP BY CLICKING ON THIS LINK https://chat.whatsapp.com/C8VB6F6VHme3A061UDQKhj