Instruction No. 03/2025-GST

Date Issued: 17 April 2025
State: Central
Source: CBIC
Views: 11

Summary

This instruction sets out procedures for processing applications for GST registration, including the documents officers may seek for principal place of business and constitution of business. It also limits presumptive queries and specifies timelines and conditions for approval, clarification, rejection, or physical verification. The document references earlier guidance and states that the instructions supersede the prior instruction on the same विषय.