New guidance bars officers from seeking documents unrelated to applications, while setting clearer proof requirements for business premises and preserving checks against fraudulent registrations.
The Central Board of Indirect Taxes and Customs has issued fresh guidance aimed at making GST registration less cumbersome, telling tax officers not to demand irrelevant documents or raise speculative objections that are not tied to the application itself. According to the board, applicants have faced delays and rejections because officers sometimes asked for details such as an applicant’s home address, or challenged the registration simply because the managing director or authorised signatory was based in another city or state.
The circular, dated 26 October 2026, is designed to standardise how applications are reviewed and to cut down on inconsistent practice across field offices. It reflects a wider effort to speed up the onboarding of genuine businesses while preserving checks against fraudulent registrations, an issue that has long complicated the GST system.
The board also set out clearer expectations for the principal place of business, saying the address must be specific enough to identify the shop, flat, house or premises being used. Broad descriptions such as only a village, locality or road name are not enough, and the nature of the activity carried out from the site should be selected from the portal’s available options, including manufacturing, trading, warehousing or services.
For owned premises, the applicant is expected to upload legible proof such as a latest property tax receipt, municipal record, property identification document or utility bill showing the full address. If the premises belongs to a deceased ancestor and no document exists in the applicant’s name, the board said an affidavit must be submitted. For rented properties, a valid lease or rent agreement is required, while co-working users must provide a membership agreement that includes the period, the allocated desk or cabin and ownership details of the space provider.
The board said Aadhaar authentication remains the quickest route to registration, with applications typically processed within seven days when that route is used. Without it, registration can take up to 30 days, including physical verification in some cases. Grant Thornton Bharat partner Manoj Mishra said the new approach recognises changing business models, including family-owned premises and co-working spaces, while still leaving room for risk-based scrutiny.
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