The CBIC has issued Instruction No. 03/2025-GST dated 17.04.2025, regarding processing of applications for GST registration. Also, these guideline issued in supersession of earlier Instruction No. 03/2023-GST dated 14.06.2023. These instructions particularly focusses on the following:

A. Documents for Proof of Principal Place of Business (PPOB)
B. Issues in respect of Constitution of Business
C. Processing Timelines and Physical Verification

Key Guidelines are as under:

A. Documents for Proof of Principal Place of Business (PPOB): 

• In case of owned premises: Any one of the documents mentioned in the indicative list of documents as prescribed in FORM GST REG-01 for proof of Principal Place of Business or any similar document such as water bill or any other document prescribed under the State or the local laws which clearly establishes the ownership of the premises submitted by the applicant should suffice. No additional document should be requested from the applicant for proof of ownership of the premises of the applicant. No physical copies or additional documents should be demanded.
• In cases where premises is rented: Any one of the documents mentioned in the indicative list of documents in FORM GST REG-01 to establish ownership by the lessor or similar documents such as water bill or any document prescribed under the State or the local laws which clearly establishes the ownership of the premises by the lessor should be sufficient proof of the principal place of business. In case Rent/lease agreement is not registered, then Agreement with identity proof of lessor and one ownership document. In case, registered, no identity proof of lessor required. If electricity/water bill is in applicant’s name, the document evidencing the same along with the rent agreement should be accepted as a valid proof and no additional documents pertaining to the lessor should be sought.
• In case Consent Premises (owned by spouse/relative/etc.):  a consent letter in plain paper by the concerned owner of the premises along with a copy of the identity proof of the person granting consent along with any one of the documents as mentioned in list of documents appended to FORM GST REG-01in support of ownership of the premises of the consenter should suffice. No additional documents should be sought.
• In case of Shared premises: Where Rent/Lease agreement is available, then Agreement + any ONE ownership proof document. n cases where Rent/Lease Agreement is not registered, Add identity proof of lessor. If Rent/Lease Agreement is registered, no need for lessor’s identity proof.
• In case of rented/leased premises, where rent or lease agreement is not available: Affidavit is to be executed on non-judicial stamp paper of minimum value in the presence of First-Class Judicial Magistrate or Executive Magistrate or Notary Public. Also, any document prescribed in the FORM GST REG-01in support of the possession of the premises of the applicant such as copy of Electricity Bill in the name of the applicant is sufficient.
• PPOB located in SEZ: Upload SEZ-related Certificates/documents issued by the Government of India.

B. Issues in respect of Constitution of Business:

• In case of Partnership firm: Only the Partnership Deed is required. No additional document like Udhyam certificate, MSME certificate, shop establishment certificate, trade license etc. should be sought from the applicant.
• In case of Other Entities (Trusts, Societies, Govt., AOPs, etc.): Upload the Registration Certificate / Proof of Constitution only.

C. Processing Timelines and Physical Verification

• Officers must scrutinize only the prescribed documents under Form GST REG-01 (photograph, proof of constitution, place of business, bank details).
• If application is not flagged as risky and documents are complete, it must be approved within 7 working days of submission of application.
• If flagged risky or Aadhaar authentication is not completed, or officer decides to inspect, then Physical verification is mandatory. Further, Registration to be granted within 30 days, subject to verification.
• Where physical verification is to be carried out, the officer carrying out physical verification shall ensure to Provide a clear report on existence/non-existence. In case entity is found non-existing, efforts made in respect of locating the said premises, need to be recorded in the physical verification report. Upload GPS-tagged photographs and documents in Form GST REG-30. If ARN is wrongly assigned to another jurisdiction, it must be reassigned immediately.

The Complete Guidelines can be accessed at https://taxo.online/wp-content/uploads/2025/04/ins-gst-no-03-2025.pdf