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instruction No. 03/2025

Date: April 17, 2025
Subject: Comprehensive instructions for processing of applications for GST registration
Description:

This instruction supersedes earlier guidelines and provides exhaustive directions for processing GST registration applications to balance fraud prevention with ease of doing business. It strictly limits officers to seeking only prescribed documents under FORM GST REG-01 and prohibits presumptive or irrelevant queries. Detailed guidance is provided for verification of principal place of business, constitution of business, and circumstances warranting physical verification. Clear timelines are prescribed for approval, issuance of queries in FORM GST REG-03, physical verification reports in FORM GST REG-30, and rejection in FORM GST REG-05. Supervisory monitoring and strict action against deviations are mandated. The instruction seeks to ensure uniformity, transparency, and timely grant of genuine registrations.

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