The circular provides applicant-facing guidance supplementing Instruction No. 03/2025-GST dated 17.04.2025, which directed officers to follow the prescribed document list, avoid presumptive queries and unnecessary clarifications, and ensure timely processing of registration applications. The present circular guides applicants on furnishing correct information and documents in FORM GST REG-01 for details to be furnished pertaining to:

• Part A of FORM GST REG-01

• Part B of FORM GST REG-01 (for business details, documents to be uploaded for relevant constitution of business as per list given in Annexure II)

• Promoters/Partners

• Authorized Signatory

• Authorized Representative

• Principal Place of Business

• Documents to be furnished in respect of Principal Place of Business (with reference to Annexure-III – List of documents for proof of principal place of business):

o   Own premises

o   Rented or leased premises (where rent/lease agreement is available or unavailable)

o   Premises on consent basis

o   Co-working spaces

o   SEZ/SEZ Developer

• Additional Place of Business

• State Specific Information

• Bank Account

It sets out the processing timelines: 7 working days where Aadhaar is authenticated, 30 days where physical verification is required, and 3 working days under rules 14A and 9A, with deemed approval if the officer does not act in time.

The officer may seek clarification only through FORM GST REG-03 and only for incomplete or illegible documents or incorrect or vague address, and where the address does not match the uploaded proof or the proof is inadequate, the circular refers to seeking additional documents as per Annexure IV. The applicant must furnish the clarification/documents in FORM GST REG-04 within 7 working days of receiving the notice. The officer shall also shall not ask for unwarranted documents such as Udyam certificate or residence in the same State or question the type of premises or electricity connection.

Exit from rule 14A is through FORM GST REG-32 with documents as per REG-01. Applicants may file grievances with the jurisdictional Chief Commissioner of Central Tax or Commissioner of State Tax on the designated e-mail.

Annexure: Annexure-I – Frequently Asked Questions (51); Annexure-II – Checklist of documents (for constitution of business such as proprietorship, HUF, etc.); Annexure-III – List of documents for proof of principal place of business; Annexure-IV – Format of affidavit (inherited property); Annexure-V – Format of undertaking (where no rent agreement is available); Annexure-VI – Format of consent letter (for use of premises for GST Registration).