CBIC Issues Revised Guidelines To Streamline GST Registration Process

The Central Board of Indirect Taxes and Customs has issued revised instructions for processing GST registration applications. The updated guidelines, released on Friday, are intended to address grievances received from applicants facing hurdles during the registration process, primarily due to officers seeking additional, non-mandatory documents.

Under the new directives, officers have been instructed to strictly adhere to the prescribed list of documents provided in the GST registration application form. The instructions also specify the requisite documents that may be needed in certain specific cases, and these must be uploaded along with the application form.

Importantly, officers have been directed not to raise notices based on presumptive grounds or minor discrepancies or to demand documents that are not essential for processing applications.

In instances where an officer deems it necessary to request documents outside the standard list, prior approval must be obtained from the concerned deputy or assistant commissioner.

To ensure uniform implementation, Zonal Principal Chief Commissioners and Chief Commissioners have been advised to set up monitoring mechanisms and issue trade notices wherever necessary. The CBIC has also emphasised that strict action will be taken against officers who deviate from these revised instructions.