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Grievance Redressal Mechanism by CBIC for GST registration

CBIC Instruction No. 04/2025

Grievance Redressal Mechanism by CBIC for GST registration

The Central Board of Indirect Taxes and Customs has issued Instruction No. 04/2025-GST, aimed at assisting individuals who face challenges during the GST registration process. These guidelines seek to ensure greater transparency, consistency, and ease in addressing applicant concerns. Central Board of Indirect Taxes and Customs Instruction introducing a Grievance Redressal Mechanism for GST registration issues under Central jurisdiction, basic Objective of CBIC Instruction No. 04/2025-GST dated 02-05-2025 Ensure faster and fair resolution of grievances in GST registration under Central jurisdiction and Encourage States/UTs to set up similar grievance redressal systems. this mechanism is a proactive step by CBIC to:

  • Minimize unwarranted delays

  • Ensure fairness and transparency in GST registration

  • Provide an accountable framework for grievance redressal

  • Encourage uniformity and replication by State jurisdictions

Who Can Raise a GST Registration Grievance?

  • Applicants whose GST registration applications are
    • Assigned to Central jurisdiction, and Facing issues such as Unjustified or excessive queries raised by officers
    • Rejection of applications on improper or invalid grounds
  • Must have a valid Application Reference Number (ARN)

  • This is instuction is to provide a clear grievance redressal mechanism for applicants whose registration applications—especially under Central jurisdiction—are delayed, rejected without proper reasoning, or burdened with unwarranted queries.

Procedure to Raise a GST Registration Grievance

  1. Public Notification: Principal Chief Commissioner/Chief Commissioner of CGST zones will publicize an official email ID for grievance submissions.
  2. Submission by Applicant: Send grievance email to the notified ID with
    • ARN
    • Jurisdiction details (Central or State)
    • A brief description of the issue/problem
  3. Forwarding for State Jurisdiction Cases: If the grievance pertains to a state jurisdiction, the central authority will:
    • Forward the grievance to the concerned State authority
    • Also mark a copy to the GST Council Secretariat

Key Highlights of CBIC Instruction No. 04/2025: 

  1. Dedicated Email ID: Each CGST Zone’s Principal Chief Commissioner/Chief Commissioner is directed to publicize an official email ID for grievance submissions. This will be shared widely for ease of access.

  2. Simplified Submission Process: Applicants can submit grievances by email, including:

    • Application Reference Number (ARN)

    • Jurisdiction details (Central or State)

    • A brief description of the issue faced (e.g., unjustified query, arbitrary rejection)

  3. Forwarding for State Jurisdiction: If the grievance relates to a State jurisdiction, it will be forwarded to the relevant State authority by the Central office, with a copy to the GST Council Secretariat.

  4. Prompt Resolution: Zonal officers must examine and resolve valid grievances in a timely manner, and communicate the outcome to the applicant.

  5. Monthly Monitoring: Zonal offices are required to submit monthly reports on grievance redressal status to the Directorate General of GST (DGGST) for consolidated review by the Central Board of Indirect Taxes and Customs Board.

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