Step-by-Step GST Registration Process : CBIC’s Instruction

CBIC’s Revised Instructions Issued on Streamlining GST Registration & Reducing Harassment:

CBIC’Instruction No. 03/2025-GST : here is quick summary and practical interpretation of the CBIC Instruction No. 03/2025-GST, issued on 17 April 2025, In this CBIC’s Revised Instructions Key Issues Addressed :

• Taxpayers have been harassed for irrelevant or excessive documents
• Officers were raising presumptive objections or seeking unnecessary paperwork
• Applications were often delayed due to minor discrepancies

CBIC’s Revised Instructions issue the Accountability Measures:

• Zonal Commissioners must monitor officers’ compliance
• Trade Notices to be issued for clarity in local jurisdictions
• Strict action will be taken for deviations

Step-by-Step GST Registration Process CBIC’s Revised Instructions

it’s a detailed flowchart outlining the process of GST registration. Here’s a simplified and clear breakdown of the steps involved, aligned with the current legal framework (including Aadhaar authentication and CBIC’s Instruction No. 03/2025-GST): details are mention below :

Step-1: Fill Part A of GST REG-01 : Includes: Legal Name, PAN, Mobile No., Email, State

Step-2: Temporary Reference Number (TRN) : If Part A verification is successful, a TRN is issued (valid for 15 days)

Step-3: Fill Part B using TRN : You proceed with the rest of the application

Step-4: Aadhaar Authentication Choice : → If Selected “Yes”

• Application is checked for risk
  • Not Risky → Aadhaar authentication initiated
    • Successful: ARN issued immediately
      • Registration to be granted within 7 working days
      • If no action in 7 days → Deemed Approval
    • Fails: ARN issued after 15 days from submission or earlier
      • Show Cause Notice (SCN) within 7 days (if needed)

→ If Selected “No” or Flagged Risky

• Must visit Facilitation Centre for:
  • Biometric Aadhaar authentication
  • Document verification (originals)
• ARN issued only after biometric verification
• Officer must initiate physical verification within 30 days

Step-5: Officer Action After Submission

• No deficiency? GST Registration granted within 7 (or 30, if physical verification) working days
• Deficiency found? : SCN (Form GST REG-03) issued and Applicant replies using Form GST REG-04 within 7 working days
• Post-Reply: If officer is satisfied: Approve within 7 working days and If not satisfied or no reply: Reject in Form GST REG-05

Final Step: Certificate of GST Registration : If approved, the certificate in Form GST REG-06 will be available on GST Portal.

Documents Clarified Under Instruction:

Scenario	Documents Required
Rented Premises	Rent Agreement + 1 Utility Bill
Own Premises	Any 1 Utility Bill
No Rent Agreement	Affidavit + Utility Bill
Family/Shared Premises	Consent Letter + ID Proof + Utility Bill
Partnership Firm	Partnership Deed only (no need for trade license, MSME, Udyam, etc.)

 GST Officer Harassment Ends Now!

GST Officers Must:

• Follow the prescribed list of documents in GST REG-01 only
• Not demand extra documents (e.g., landlord Aadhaar, photos, PAN, etc.)
• Avoid issuing SCNs on presumptive grounds like:
  • “Director is from another state”
  • “Business not suitable under HSN code”
• Seek written approval from Deputy/Assistant Commissioner before requesting any document beyond the prescribed list

CBIC Instruction No. 03/2025-GST (Dated: 17 April 2025) No more bribes. No more delays. No more irrelevant document demands. A strong, empowering message from Govt of India that simplifies Instruction No. 03/2025-GST into a clear, no-nonsense update for entrepreneurs and taxpayers.  Here’s what the new rule legally mandates:

Applicable Documents as per CBIC Instruction No. 03/2025-

For Rented Premises

✔ Rent Agreement
✔ One utility bill (electricity/water/etc.)
❌ NO landlord PAN, Aadhaar, or photo needed!

Own Property?

✔ Just one utility bill
❌ No originals or physical copies required.

No Rent Agreement?

✔ Submit an affidavit + utility bill
That’s it — legally valid now.

Family/Shared Premises?

✔ Consent letter
✔ ID proof
✔ One ownership proof

Partnership Firms?

✔ Only the Partnership Deed
❌ MSME, Udyam, or trade license is NOT mandatory.

❌ Objections Officers Can’t Use Anymore:

🚫 “Why is your director from another state?”
🚫 “This product isn’t allowed under this HSN in your area”
✅ These are now invalid grounds for rejection.

GST Registration Process Timelines Are Now Law:

Fixed Timelines for GST Registration:

Status	Timeline
Normal Applications (Aadhaar Authenticated)	7 Working Days
Aadhaar Not Done / Risky Profile	Physical Verification → within 30 Days
No Action by Officer	Deemed Approval (after 7/30 days)
SCN Issued	Reply in 7 Days via REG-04

GST Registration: Clean Application? GST registration is Approve within 7 working days. In case physical verification is needed for GST registration? GST registration must be completed and approved within 30 days, along with GPS-tagged photos uploaded as proof.

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