GST
CBIC limits the documents officers may demand on a GST registration application
- Effective
- 2025-04-17
- Published
- 2025-04-18
- Authority
- Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance
- Notification
- Instruction No. 03/2025-GST dated 17 April 2025
Responding to grievances about officers seeking documents outside the prescribed list, CBIC issued Instruction No. 03/2025-GST on 17 April 2025. Officers were directed to adhere strictly to the list of documents in the registration application form, not to issue notices on presumptive grounds or for minor discrepancies, and to obtain Deputy or Assistant Commissioner approval before seeking any document beyond the list. Zonal Principal Chief Commissioners were told to monitor compliance and take strict action against officers who deviate.
Directly useful when a new registration is held up for documents that are not on the prescribed list.
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