CGST Instructions 03/2025 Dated 17/04/2025

Instructions for processing of applications for GST registration: Officers are instructed to adhere strictly to the indicative list of documents in FORM GST REG-01 particularly for proving principal place of business, constitution of business, and identity of signatories. The instruction clarifies acceptable documentation for various property arrangements, including owned, rented, shared, or consented premises. It also outlines that presumptive or unrelated queries, such as questioning applicant location or nature of business, should not be raised. The applications not flagged as risky should be processed within 7 working days, while flagged cases require physical verification and must be processed within 30 days. A standard process for physical verification is detailed, including use of GPS- enabled site photos and timely reporting. (CGST Instructions 03/2025 Dated 17/04/2025)

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