{"id":8963,"date":"2025-04-20T19:20:53","date_gmt":"2025-04-20T19:20:53","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=8963"},"modified":"2025-05-16T06:44:46","modified_gmt":"2025-05-16T06:44:46","slug":"step-by-step-gst-registration-process-cbics-instruction","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/step-by-step-gst-registration-process-cbics-instruction\/","title":{"rendered":"Step-by-Step GST Registration Process : CBIC\u2019s Instruction"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8080\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account-.jpg\" alt=\"GST bank account\" width=\"1280\" height=\"569\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account-.jpg 1280w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account--300x133.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account--1024x455.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account--768x341.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/10\/GST-bank-account--800x356.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e9d91cd0cc8\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e9d91cd0cc8\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/step-by-step-gst-registration-process-cbics-instruction\/#CBICs_Revised_Instructions_Issued_on_Streamlining_GST_Registration_Reducing_Harassment\" title=\"CBIC\u2019s Revised Instructions Issued on Streamlining GST Registration &amp; Reducing Harassment: \">CBIC\u2019s Revised Instructions Issued on Streamlining GST Registration &amp; Reducing Harassment: <\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/step-by-step-gst-registration-process-cbics-instruction\/#Step-by-Step_GST_Registration_Process_CBICs_Revised_Instructions\" title=\"Step-by-Step GST Registration Process CBIC\u2019s Revised Instructions\">Step-by-Step GST Registration Process CBIC\u2019s Revised Instructions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/step-by-step-gst-registration-process-cbics-instruction\/#_GST_Officer_Harassment_Ends_Now\" title=\"\u00a0GST Officer Harassment Ends Now! \">\u00a0GST Officer Harassment Ends Now! <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/step-by-step-gst-registration-process-cbics-instruction\/#Applicable_Documents_as_per_CBIC_Instruction_No_032025\" title=\"Applicable Documents as per CBIC Instruction No. 03\/2025-\">Applicable Documents as per CBIC Instruction No. 03\/2025-<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/step-by-step-gst-registration-process-cbics-instruction\/#GST_Registration_Process_Timelines_Are_Now_Law\" title=\"GST Registration Process Timelines Are Now Law: \">GST Registration Process Timelines Are Now Law: <\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"CBICs_Revised_Instructions_Issued_on_Streamlining_GST_Registration_Reducing_Harassment\"><\/span><span style=\"color: #000080;\"><strong>CBIC\u2019s Revised Instructions Issued on Streamlining GST Registration &amp; Reducing Harassment: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>CBIC\u2019Instruction 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\u2019s Revised Instructions Key Issues Addressed :<\/p>\n<ul>\n<li>Taxpayers have been harassed for irrelevant or excessive documents<\/li>\n<li>Officers were raising presumptive objections or seeking unnecessary paperwork<\/li>\n<li>Applications were often delayed due to minor discrepancies<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>CBIC\u2019s Revised Instructions issue the Accountability Measures<\/strong>:<\/span><\/p>\n<ul>\n<li>Zonal Commissioners must monitor officers\u2019 compliance<\/li>\n<li>Trade Notices to be issued for clarity in local jurisdictions<\/li>\n<li>Strict action will be taken for deviations<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Step-by-Step_GST_Registration_Process_CBICs_Revised_Instructions\"><\/span><span style=\"color: #000080;\"><strong>Step-by-Step GST Registration Process CBIC\u2019s Revised Instructions<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8964\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/GST-registration-process.jpg\" alt=\"GST registration process\" width=\"1278\" height=\"1278\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/GST-registration-process.jpg 1278w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/GST-registration-process-300x300.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/GST-registration-process-1024x1024.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/GST-registration-process-150x150.jpg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/GST-registration-process-768x768.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/04\/GST-registration-process-800x800.jpg 800w\" sizes=\"(max-width: 1278px) 100vw, 1278px\" \/><\/h2>\n<p>it&#8217;s a detailed flowchart outlining the process of GST registration. Here&#8217;s a simplified and clear breakdown of the steps involved, aligned with the current legal framework (including Aadhaar authentication and CBIC\u2019s Instruction No. 03\/2025-GST): details are mention below :<\/p>\n<p><strong><span style=\"color: #000080;\">Step-1: Fill Part A of GST REG-01 :<\/span> <\/strong>Includes: Legal Name, PAN, Mobile No., Email, State<\/p>\n<p><span style=\"color: #000080;\"><strong>Step-2: Temporary Reference Number (TRN) : <\/strong><\/span>If Part A verification is successful, a TRN is issued (valid for 15 days)<\/p>\n<p><span style=\"color: #000080;\"><strong>Step-3: Fill Part B using TRN : <\/strong><\/span>You proceed with the rest of the application<\/p>\n<p><span style=\"color: #000080;\"><strong>Step-4: Aadhaar Authentication Choice : \u2192 If Selected &#8220;Yes&#8221; <\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000080;\">Application is checked for risk<\/span>\n<ul>\n<li>Not Risky \u2192 Aadhaar authentication initiated\n<ul>\n<li>Successful: ARN issued immediately\n<ul>\n<li>Registration to be granted within 7 working days<\/li>\n<li>If no action in 7 days \u2192 Deemed Approval<\/li>\n<\/ul>\n<\/li>\n<li>Fails: ARN issued after 15 days from submission or earlier\n<ul>\n<li>Show Cause Notice (SCN) within 7 days (if needed)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><strong>\u2192 If Selected &#8220;No&#8221;<\/strong> or <strong>Flagged Risky<\/strong><\/p>\n<ul>\n<li>Must visit Facilitation Centre for:\n<ul>\n<li>Biometric Aadhaar authentication<\/li>\n<li>Document verification (originals)<\/li>\n<\/ul>\n<\/li>\n<li>ARN issued only after biometric verification<\/li>\n<li>Officer must initiate physical verification within 30 days<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Step-5: Officer Action After Submission<\/strong><\/span><\/p>\n<ul>\n<li>No deficiency? GST Registration granted within 7 (or 30, if physical verification) working days<\/li>\n<li>Deficiency found? : SCN (Form GST REG-03) issued and Applicant replies using Form GST REG-04 within 7 working days<\/li>\n<li>Post-Reply: If officer is satisfied: Approve within 7 working days and If not satisfied or no reply: Reject in Form GST REG-05<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Final Step: Certificate of GST Registration : <\/strong><\/span>If approved, the certificate in Form GST REG-06 will be available on GST Portal.<\/p>\n<p><span style=\"color: #000080;\"><strong>Documents Clarified Under Instruction:<\/strong><\/span><\/p>\n<table style=\"height: 360px;\" width=\"880\">\n<thead>\n<tr>\n<td><strong>Scenario<\/strong><\/td>\n<td><strong>Documents Required<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Rented Premises<\/td>\n<td>Rent Agreement + 1 Utility Bill<\/td>\n<\/tr>\n<tr>\n<td>Own Premises<\/td>\n<td>Any 1 Utility Bill<\/td>\n<\/tr>\n<tr>\n<td>No Rent Agreement<\/td>\n<td>Affidavit + Utility Bill<\/td>\n<\/tr>\n<tr>\n<td>Family\/Shared Premises<\/td>\n<td>Consent Letter + ID Proof + Utility Bill<\/td>\n<\/tr>\n<tr>\n<td>Partnership Firm<\/td>\n<td>Partnership Deed only (no need for trade license, MSME, Udyam, etc.)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"_GST_Officer_Harassment_Ends_Now\"><\/span><span style=\"color: #000080;\"><strong>\u00a0<\/strong><strong>GST Officer Harassment Ends Now! <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>GST Officers Must:<\/strong><\/span><\/p>\n<ul>\n<li>Follow the prescribed list of documents in GST REG-01 only<\/li>\n<li>Not demand extra documents (e.g., landlord Aadhaar, photos, PAN, etc.)<\/li>\n<li>Avoid issuing SCNs on presumptive grounds like:\n<ul>\n<li>&#8220;Director is from another state&#8221;<\/li>\n<li>&#8220;Business not suitable under HSN code&#8221;<\/li>\n<\/ul>\n<\/li>\n<li>Seek written approval from Deputy\/Assistant Commissioner before requesting any document beyond the prescribed list<\/li>\n<\/ul>\n<p>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. \u00a0Here\u2019s what the new rule <em>legally<\/em> mandates:<\/p>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8957\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12.jpg\" alt=\"Instructions from CBIC for GST Registration\" width=\"1280\" height=\"1280\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12.jpg 1280w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12-300x300.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12-1024x1024.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12-150x150.jpg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12-768x768.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/08\/photo_2025-04-19_00-54-12-800x800.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Applicable_Documents_as_per_CBIC_Instruction_No_032025\"><\/span><span style=\"color: #000080;\"><strong>Applicable Documents as per CBIC Instruction No. 03\/2025-<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>For Rented Premises<\/strong><\/span><\/p>\n<p>\u2714 Rent Agreement<br \/>\n\u2714 One utility bill (electricity\/water\/etc.)<br \/>\n\u274c NO landlord PAN, Aadhaar, or photo needed!<\/p>\n<p><span style=\"color: #000080;\"><strong>Own Property?<\/strong><\/span><\/p>\n<p>\u2714 Just one utility bill<br \/>\n\u274c No originals or physical copies required.<\/p>\n<p><span style=\"color: #000080;\"><strong>No Rent Agreement?<\/strong><\/span><\/p>\n<p>\u2714 Submit an affidavit + utility bill<br \/>\nThat\u2019s it \u2014 <em>legally valid<\/em> now.<\/p>\n<p><span style=\"color: #000080;\"><strong>Family\/Shared Premises?<\/strong><\/span><\/p>\n<p>\u2714 Consent letter<br \/>\n\u2714 ID proof<br \/>\n\u2714 One ownership proof<\/p>\n<p><span style=\"color: #000080;\"><strong>Partnership Firms?<\/strong><\/span><\/p>\n<p>\u2714 Only the Partnership Deed<br \/>\n\u274c MSME, Udyam, or trade license is NOT mandatory.<\/p>\n<p><span style=\"color: #000080;\"><strong>\u274c<\/strong><strong> Objections Officers Can\u2019t Use Anymore:<\/strong><\/span><\/p>\n<p>\ud83d\udeab \u201cWhy is your director from another state?\u201d<br \/>\n\ud83d\udeab \u201cThis product isn\u2019t allowed under this HSN in your area\u201d<br \/>\n\u2705 These are now <em>invalid<\/em> grounds for rejection.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_Registration_Process_Timelines_Are_Now_Law\"><\/span><span style=\"color: #000080;\"><strong>GST Registration Process Timelines Are Now Law: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>Fixed Timelines for GST Registration:<\/strong><\/span><\/p>\n<table style=\"height: 304px;\" width=\"920\">\n<thead>\n<tr>\n<td><strong>Status<\/strong><\/td>\n<td><strong>Timeline<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Normal Applications (Aadhaar Authenticated)<\/td>\n<td>7 Working Days<\/td>\n<\/tr>\n<tr>\n<td>Aadhaar Not Done \/ Risky Profile<\/td>\n<td>Physical Verification \u2192 within 30 Days<\/td>\n<\/tr>\n<tr>\n<td>No Action by Officer<\/td>\n<td>Deemed Approval (after 7\/30 days)<\/td>\n<\/tr>\n<tr>\n<td>SCN Issued<\/td>\n<td>Reply in 7 Days via REG-04<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CBIC\u2019s Revised Instructions Issued on Streamlining GST Registration &amp; Reducing Harassment: CBIC\u2019Instruction 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\u2019s Revised Instructions Key Issues Addressed : Taxpayers have been harassed for irrelevant or excessive documents Officers were raising presumptive &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[919],"tags":[910],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8963"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=8963"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8963\/revisions"}],"predecessor-version":[{"id":9078,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8963\/revisions\/9078"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=8963"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=8963"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=8963"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}