The Central Board of Indirect Taxes & Customs (CBIC) on October 26, 2026, issued a circular regarding guidelines for Processing GST Registration Applications.
The following has been stated: -
•The Central Board of Indirect Taxes and Customs (CBIC), under Section 168(1) of the Central Goods and Services Tax (CGST) Act, 2017, has issued guidelines to streamline GST registration and reduce delays and unnecessary queries for genuine applicants.
•The guidelines prescribe requirements for accurate information and supporting documents in Form GST REG-01, including identity details, business constitution, principal place of business, authorised signatories and bank account details.
•They clarify processing timelines, procedures for seeking additional information through Form GST REG-03, and submission of replies through Form GST REG-04, while directing officers to avoid unwarranted document requests.
•The circular also explains simplified registration under Rule 14A, physical verification and deemed approval provisions, and provides a grievance mechanism for applicants facing delays or irrelevant queries.
[Circular No.: 257/03/2026-GST]
