Report
Instruction No. 03/2025-GST: Instructions for processing of applications for GST registration
Shrunkhala Kangale, Deputy Secretary, CBIC · CBIC, Ministry of Finance, Government of India (via PIB) Free Intermediate India
This is the actual CBIC circular that tells GST officers exactly which documents they are and are not allowed to demand, so it doubles as a founder's cheat sheet for pushing back if an officer asks for something extra like a lessor's Aadhaar or an MSME certificate.
- For owned premises, any one of property tax receipt, khata copy or electricity bill is sufficient, no additional proof should be sought
- For rented premises with a registered agreement, no identity proof of the landlord should be demanded at all
- If there is no rent agreement, a notarised affidavit plus an electricity bill in the applicant's name is valid proof of possession
- Officers must approve non-flagged, complete applications within 7 working days, and can only ask for extra documents with Deputy or Assistant Commissioner approval