CBIC发布GST注册申请处理指南

In the last few months, to prevent fake firms from obtaining GST registrations, the process of granting GST registration has become far more complicated and time-consuming for genuine taxpayers as well. The CBIC has received complaints that GST officers are asking for additional documents that are not prescribed in the List of Documents appended to FORM GST REG-01. Officers are following varied practices for the verification of documents. However, certain avoidable clarification is also sought by the officers.

Therefore, there is a need to prevent registration of fraudulent firms, making sure that genuine applicants are not unduly harassed.

Guidelines for processing of application for GST registration were earlier issued vide instruction No. 03/2023-GST dated 14th June, 2023. However, post-increasing complaints, the CBIC issued comprehensive instructions vide Instruction No. 03/2025-GST dated 17th April, 2025, to take care of the latest developments and to provide clarity to the officers for processing of registration application.

CBIC has specified that an indicative list of documents has been prescribed in FORM GST REG-01. The officers should strictly refer to the prescribed list of documents and adhere to the following instructions in respect of the processing of registration application:

1. Documents to be sought from the Applicant while processing the Application:

1.1 Documents for Proof of Principal Place of Business (PPOB)

1. Owned premises: The Applicant should submit any one of the following documents:
   
   • Latest property tax receipt.
   • Municipal khata copy;
   • The latest electricity bill is in the name of the owner.
   • water bill;
   • any other document prescribed under the State or local laws that establishes the ownership of the premises. 

Any one of these documents will be sufficient, and no additional document should be requested from the applicant for proof of ownership. Further, while processing the application, the query should not be raised by the officer seeking the original physical copy of these documents.

2. Rented premises: In case of rented premises, the applicant is required to upload the following documents:

Registered Rent Agreement:

• Valid Rent/Lease Agreement;
• Any one of the above-mentioned documents to establish the ownership of the landlord.

Unregistered Rent Agreement:

• Valid Rent/Lease Agreement;
• Any one of the above-mentioned documents to establish the ownership of the landlord.
• a copy of the identity proof of the lessor

If no rent agreement is available

• An affidavit executed on non-judicial stamp paper of minimum value in the presence of a First-Class Judicial Magistrate or Executive Magistrate or a Notary PublicValid Rent/Lease Agreement;
• Any one of the above-mentioned documents to establish the ownership of the landlord.

Read Also: GST Registration Can’t Be Rejected to the Applicant from Other State

In some cases, the officer asks for certain additional documents of the lessor, such as PAN card, Aadhar Card, photograph of the lessor in front of/or inside the property, etc. CBIC has clarified that any one of the documents establishing the ownership of the premises by the lessor should be sufficient proof of the principal place of business.

If the electricity or water bill is in the name of the tenant, then such a document, along with the rent agreement, is sufficient.

3. Premises owned by the Relative: Where the property is named after the  spouse, father, etc. following documents are required:
   
   • a consent letter on plain paper by the concerned owner;
   • copy of the identity proof of the person granting consent;
   • Any one of the above-mentioned documents is required to establish the ownership of the landlord

4. Shared Premises: In case of shared premises, the following documents are required:
   
   • If the rent agreement is available:
     
     1. Rent Agreement, 
     2. Any document to establish the ownership of the landlord
     3. a copy of the identity proof of the lessor, if the rent agreement is unregistered.

• 若无租房协议：
  
  1. 由相关业主在普通纸上出具的同意书；
  2. 同意人的身份证明复印件；
  3. 上述任一文件均可用于证明房东的所有权。

5. 位于经济特区（SEZ）的单位：提交由印度政府签发的证书。

1.2 企业组织形式相关文件

• 合伙企业：仅需合伙契约。无需 MSME、Udyam 注册、商店与机构登记、营业执照等其他证书。
• 协会、信托、俱乐部、政府部门、AOP/BOI 等：注册证书或组织形式证明。

2. 官员不得提出预设性疑问或索要额外文件：

中央间接税与关税委员会（CBIC）指出，在处理注册申请时，官员不应提出无关或“预设性”的问题，例如：

1. 合伙人、董事总经理、授权签字人等的居住地址与申请 GST 注册所在的州不一致；
2. HSN 代码涉及违禁或受限商品。
3. 在特定场所无法开展申请 GST 注册所涉及的业务活动等。

CBIC 已明确，官员不应提出任何与申请人提交的文件或信息无关的预设性疑问。

3. GST 注册申请的处理

3.1 检查文件的真实性和有效性：

GST 官员应当：

1. 仔细审查文件，确保文件清晰、完整且相关。
2. 对主要营业地点（PPOB）和额外营业地点（APOB）的地址及相应文件进行严密审查，以核实地址的完整性和准确性。
3. 通过土地登记处、电力分销公司、市政当局和地方机构等相关部门的官方网站等公开渠道，交叉核实文件的真实性。

3.2 审批时限

1. 标准申请：若申请未被通用门户网站标记为高风险，则此类申请应在 7 个工作日内完成审批。

2. 特定申请：在以下情况下，GST 注册应在 提交申请后的 30 天内，并在对营业场所进行实地核查后予以批准：
   
   1. 在 Aadhaar 认证后，根据数据分析和风险参数，申请在通用门户网站上被标记为高风险，或
   2. 申请人未能通过 Aadhaar 号码认证，或未选择进行 Aadhaar 认证，或
   3. 经助理专员及以上级别官员批准，官员认为有必要对营业场所进行实地核查。

3. 实地核查：在需要进行实地核查的情况下，主管官员应立即启动核查程序。官员必须确保在提交申请之日起 30 天期限届满前至少 5 天，将包含照片的实地核查报告上传至系统。

进行实地核查的官员应确保完成以下事项：

1. 就主要营业地点（PPOB）是否存在出具具体报告。
2. 若企业不存在，需在实地核查报告中记录为定位该场所所做的努力。
3. 上传带有 GPS 定位的现场照片及其他文件。
4. 若分配用于实地核查的 ARN 属于不同管辖区，应立即将其重新分配至正确的管辖区。

3.3 官员可要求提供额外文件或信息的情况：

在以下情况下，官员可要求提供额外文件或信息：

• 文件不完整或字迹模糊；
• 营业地点地址与上传文件不符；
• 上传的文件似乎并非有效的证明材料。
• 营业地点地址不完整或含糊不清。
• 申请人PAN关联的任何GSTIN被发现已注销或暂停

3.4 申请处理方式：

• 官员应在申请提交之日起7个工作日内（被标记为高风险的申请为30天），以GST REG-03表格形式发出要求补充文件或信息的通知；
• 除所列文件外，如需其他文件，须经相关副专员/助理专员批准后方可索取。
• 官员必须确保不得以视为批准的方式核准任何授予申请。
• 不得基于推测性理由索取任何文件、信息或澄清；
• 对于与确定主要营业地点（PPOB）或企业章程等无关的细微缺陷，不得提出质询。

3.5 申请处理时限

• 申请人必须在收到通知（GST REG-03表格）之日起7个工作日内（以GST REG-04表格形式）作出回复；
• 官员应仔细审查所提供的回复。
• 若官员对回复满意，则应在收到回复之日起7个工作日内批准申请。
• 然而，若主管官员对回复不满意，则应在7个工作日内以书面形式记录理由并驳回申请（使用FORM GST REG-05表格）。
• 若未提供回复，则应在回复期限届满之日起7个工作日内，以书面形式记录理由后驳回申请。

4. 监督：

建议首席专员/首席专员办公室：

• 密切监督GST注册申请的处理状态。
• 对于偏离这些指示的官员，可采取严厉措施。
• 配置充足的人员，以确保及时处理注册申请；
• 发布贸易公告，规定申请时需提交的可接受证明文件。

5. Conclusion

考虑到合规纳税人在获取GST注册时面临的困难，这些指导方针备受期待。通过限制文件要求、减少不必要的质询并设定明确的时间表，政府确保了合规企业能够顺利开展业务。同时，实地核查和风险检查等措施有助于防止欺诈。如果您计划进行GST注册，请务必清晰提交所列文件，并及时响应任何澄清要求，以便快速获得注册批准。

如有任何问题，可通过发送电子邮件至 [email protected] 向CBIC报告。