GST Registration Reforms: CBIC’s New Instructions
Why in the news
The tax board issued new directions to make GST registration uniform and to end unnecessary demands by field officers.
Key facts
- Issuer: CBIC; aim is ease of doing business, more compliance and MSME support.
- Officers must follow Form GST REG-01; no landlord PAN, Aadhaar cards or photos inside premises.
- Rented premises: valid lease or rent agreement plus one supporting paper such as an electricity bill.
- Presumptive or off-topic questions are barred.
| Case type | Rule |
|---|---|
| Non-risky application | Clear within 7 working days |
| Risky application | Physical inspection; resolve within 30 days |
| Inspection photos | GPS-enabled, uploaded at least 5 days before the 30-day limit |
| Extra document demand | Needs Deputy or Assistant Commissioner’s approval |
Other changes
- No deemed approval from officer inaction.
- No rejection over minor deficiencies unless critical to verifying the business.
Exam angle
- Form: GST REG-01.
- Timelines: 7 working days and 30 days.