GST Instruction No. 04/2025, Dated 03-05-2025
The Central Board of Indirect Taxes and Customs (CBIC) has issued a formal instruction to implement a structured grievance redressal mechanism aimed at resolving issues arising during the processing of Goods and Services Tax (GST) registration applications. This initiative is a proactive measure to enhance transparency, accountability, and timely resolution of procedural grievances faced by taxpayers and applicants during the registration process.
1. Applicability and Scope
The mechanism is applicable to applicants who fall under Central jurisdiction and have encountered one or more of the following issues –
- Queries raised by GST officers in violation of Instruction No. 03/2025, dated 17-04-2025;
- Rejection of GST registration applications without valid or justifiable grounds;
- Delay or lack of clarity in communication regarding the status of their application.
2. Designated Authority and Submission Process
To streamline the redressal process, each jurisdictional Principal Chief Commissioner or Chief Commissioner of Central Tax is required to –
- Designate a specific officer or team responsible for handling such grievances;
- Publicise a dedicated email address to which applicants can send their grievance representations, ensuring maximum visibility and ease of access for taxpayers.
Applicants must submit their grievances along with the following essential details –
- Application Reference Number (ARN);
- Jurisdiction classification (Centre or State);
- A clear and concise description of the issue faced during registration processing.
3. Handling of Grievances Pertaining to State Jurisdiction
In cases where a grievance pertains to an application under State jurisdiction, the office of the Chief Commissioner of Central Tax is directed to –
- Forward the representation to the appropriate State tax authority;
- Endorse a copy of the grievance to the GST Council Secretariat, thereby ensuring that the issue is tracked and resolved with due coordination.
This ensures a channelised flow of information and avoids grievances being lost in inter-jurisdictional processes.
4. Resolution and Follow-Up Requirements
The CBIC has laid emphasis on timely and meaningful resolution of grievances –
- Authorities must review the merits of each grievance and, wherever applicable, advise applicants on the correctness or validity of queries raised by officers;
- A formal communication of the outcome must be shared with the concerned applicant to close the grievance process;
- All Principal Chief Commissioners/Chief Commissioners are required to submit a consolidated monthly status report on the grievances received, resolved, and pending. This report will be submitted to the Directorate General of GST (DGGST), which will further consolidate and forward it to the Board.
5. Encouragement to States and UTs
To ensure uniformity and effectiveness in handling GST registration-related grievances across the country, States and Union Territories are also encouraged to establish a similar grievance redressal framework. Adoption of such mechanisms by all jurisdictions will foster –
- Improved taxpayer trust;
- Consistency in grievance handling;
- Enhanced efficiency in processing GST registration applications.
Click Here To Read The Full Instructions
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