CBIC caps documents officers can ask for in GST registration

In short: FPAC

FFacts

CBIC issued Instruction No. 03/2025-GST dated 17th April 2025, in supersession of Instruction No. 03/2023-GST dated 14th June 2023, to stop avoidable queries and extra document demands in GST registration.

PProvisions and law

FORM GST REG-01 list of documents, clarifications in FORM GST REG-03, physical verification under rule 9 read with rule 25 of CGST Rules and report in FORM GST REG-30.

AAnalysis

For owned premises any one ownership document suffices; for rented premises the rent or lease agreement with any one ownership document of the lessor is enough, with lessor identity proof only if the agreement is unregistered; consent letter route is allowed for premises of spouse or relative; officers cannot ask for PAN, Aadhaar or photos of the lessor, nor Udyam, MSME, shop establishment or trade licence for partnership cases, nor raise presumptive queries.

CConclusion

Applications not flagged risky and found complete should be approved within 07 working days; risky or non Aadhaar authenticated cases get registration within thirty days after physical verification.

What to do

1. InformationCollect one clear ownership proof for the premises: property tax receipt, municipal khata, electricity bill or water bill, plus the rent or lease agreement or consent letter if applicable.
2. DiscussionCheck whether your rent or lease agreement is registered, since lessor identity proof is needed only when it is not registered.
3. FormsFile FORM GST REG-01 with the listed documents, and reply to any FORM GST REG-03 query citing this instruction if extra papers are demanded.
4. DeliverablesGST registration approved within 07 working days for clean applications, or within thirty days where physical verification applies.

Steps follow IDFD: Information, Discussion, Forms, Deliverables.