With an aim to quicken the resolution of grievances and smoothen the GST registration process, the Central Board of Indirect Taxes and Customs (CBIC) has issued instructions to the officers for the same.

Officers have been instructed to strictly adhere to the prescribed list of documents provided in the registration application form. Requisite documents in specific cases should be uploaded with the registration application form and have also been delineated in the instructions, the order said.

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The order further said that the 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 also been directed to seek approval of the concerned Deputy/Assistant Commissioner in cases where a document apart from the listed documents is required to be sought,” the order said.

The Zonal Principal Chief Commissioner/Chief Commissioners have been advised to devise a mechanism to closely monitor and issue suitable trade notices, wherever required. It has also been advised that strict action should be taken against the officers who deviate from these instructions.

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

Notably, this order will suppress the earlier instruction, dated June 14, 2023, and will take care of the latest developments and provide clarity to the officers for processing registration applications.

Notably, the instruction has set a timeline of 7 days for approval of the applications which have not been flagged as risky on the common portal based on data analysis and risk parameters, and the same are found to be complete and without any deficiency.

In case of owned premises, the applicant has to upload any one of the documents – latest Property Tax receipt, Municipal Khata copy, copy of Electricity Bill of the owner, or any similar document such as water bill or any other document prescribed under the State or the local laws.