CBIC issues revised instructions for processing GST registration applications

New Delhi, April 18: The Central Board of Indirect Taxes (CBIC) has issued revised instructions to the officers for processing GST registration applications, that will reduce compliance burden on taxpayers and facilitate rule-based transparency, it was announced on Friday.

Several grievances have been received by the CBIC), Department of Revenue, regarding difficulties being faced by applicants during the GST registration process, mainly on account of queries raised by officers on the grounds of seeking additional documents.

To resolve these grievances and to smoothen GST registration process, CBIC has issued new instructions.

"Officers have been instructed to strictly adhere to the prescribed list of documents provided in registration application form. Requisite documents in specific cases to be uploaded with registration application form have also been delineated in the instructions," according to the Ministry of Finance.

Officers have been directed not to issue notices based on presumptive grounds, minor discrepancies, or for additional documents that are not essential for processing applications.

They have been also directed to seek approval of the concerned Deputy/Assistant Commissioner in cases where document apart from the listed documents is required to be sought.

The Zonal Principal Chief Commissioner/Chief Commissioners have been advised to devise mechanism to closely monitor and issue suitable trade notices, wherever required.

It has also been advised that the strict action should be taken against the officers deviating from these instructions.

"This will further facilitate in the process of getting GST registration, ease compliance burden, and promote ease of doing business," said the Ministry.

Meanwhile, India's goods and services tax collections surged by 9.9 per cent to Rs 1.96 lakh crore during March this year compared to the same month of the previous year, reflecting the higher level of economic activity and better compliance.

Sequentially, the GST collections were 6.8 per cent higher than the Rs 1.84 lakh crore revenue recorded in February this year. Gross GST revenue in March included Rs 38,100 crore from Central GST, Rs 49,900 crore from State GST, Rs 95,900 crore from Integrated GST, and Rs 12,300 crore from compensation cess.

Reader Comments

R

Rajesh K.

Finally some good news for small businesses! The random document requests were becoming a nightmare. Hope these instructions are properly implemented at ground level. 🤞

P

Priya M.

As a CA, I've seen clients struggle with this for years. The approval requirement for additional docs is a smart move - should reduce harassment. But will officers actually follow these guidelines?

A

Amit S.

Good step but implementation is key. Last time similar instructions were ignored by many tax officers. Need strong monitoring mechanism as promised.

S

Sunita R.

The GST registration process was becoming a major pain point. This revision was long overdue. Kudos to CBIC for listening to taxpayers' concerns! 👏

V

Vikram J.

While I appreciate the intent, I'm concerned about the "minor discrepancies" part. Some officers might interpret this too broadly. Clear definitions would help.

N

Neha P.

Great to see GST collections growing too! Simplified registration + better compliance = win-win for government and businesses. More reforms like this please!

We welcome thoughtful discussions from our readers. Please keep comments respectful and on-topic.