New Delhi CBIC Issues New GST Registration Guidelines, Bars Officers From Seeking Unnecessary Documents & Queries

New Delhi, Oct 27: The Central Board of Indirect Taxes and Customs (CBIC) has directed tax officers to refrain from seeking unwarranted documents or raising presumptive queries not relevant to GST registration applications.

Issuing guidelines for registration under Goods and Services Tax (GST), the CBIC said it has observed that sometimes unwarranted documents are sought by raising queries such as the residential address of the applicant; the managing director/authorised signatory not being in the same city or the state where the registration has been sought; and also objections that the activities mentioned in the registration application cannot be conducted from the particular premises, among others, are raised.

"While raising queries/seeking additional documents, officers handling registration applications should not seek unwarranted documents or raise any presumptive query which is not relevant for processing of registration application," CBIC said.

Applicants should provide all requisite information/details, along with all required documents, in the registration application, it added.

CBIC said it has received grievances regarding the difficulties faced by the applicants in some cases in getting GST registration, either due to rejection of the application for registration on various grounds or due to the delay in processing of the registration application on account of queries being raised/clarifications or additional documents being sought by the tax officers.

CBIC Specifies Business Address Requirements

Listing out documents required for GST registration, CBIC said that the address provided should be very specific and accurate for the Principal Place of Business (PPoB), to the extent of the particular shop/house/premises/flat, etc., and should not be left open, such as mentioning only the details of Khasra Number/road/locality/colony/village/town, etc.

"Not providing the specific and accurate address of PPoB may result in issuance of queries by the tax officers or negative report in physical verification report of the PPoB by the field officer," CBIC said.

The nature of the business to be carried out from the said premises, such as manufacturing/wholesale business/retail business/supplier of services/warehouse/depot, should also be mentioned by the applicant from the drop-down menu provided on the portal.

Documents Required For Owned Premises

In case the premises for PPoB is in the name of the applicant and is owned by the applicant himself, the applicant needs to upload a clear and legible copy of the document as proof of the premises owned.

This includes a copy of the latest Property Tax receipt or Municipal Khata or document certifying Property Identification or latest copy of electricity or water bill showing full and complete address of the said premises.

In case the premises is owned by the deceased ancestor of the applicant and no document is available in the name of the applicant, then an affidavit will have to be uploaded at the time of registration.

Rules For Rented And Co-Working Spaces

If the premises has been rented or leased by the applicant, then a valid rent agreement copy has to accompany the GST registration application.

In case where the applicant has declared co-working space as PPoB, the applicant needs to upload a clear and legible copy of the membership agreement with the co-working space provider, specifically providing details of the period of the agreement, specific suite/cabin/desk number allocated to the applicant, details as to whether the said premises is owned by the co-working space provider or whether the said premises has been taken on rent/lease by the co-working space provider from the property owner.

Aadhaar Authentication And Registration Timelines

As per GST rules, businesses opting for Aadhaar authentication while applying for GST registration are granted registration within 7 days. In other cases, the registration application is processed within 30 days of the submission of the application after physical verification of the place of business.

Also Watch:

"It is, therefore, in the interest of the applicant that he opts for and undergoes authentication of Aadhaar number...to get his application for registration processed at the earliest," CBIC said.

Grant Thornton Bharat Partner and Tax Controversy Management Leader Manoj Mishra said the recognition of evolving business models, including operations from co-working spaces, rented and family-owned premises, reflects a forward-looking approach that accommodates changing commercial realities while preserving risk-based safeguards against fraudulent registrations.

(Except for the headline, this article has not been edited by FPJ's editorial team and is auto-generated from an agency feed.)