GST Instruction on Grievance Redressal Mechanism in GST Registration!

In a bid to streamline the Goods and Services Tax (GST) registration process and address taxpayer concerns more effectively, the Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 04/2025-GST, dated May 2, 2025. This directive introduces a formal Grievance Redressal Mechanism for applicants whose GST registration applications face issues such as improper queries or unjust rejections. This move aims to improve transparency, accountability, and communication between the department and taxpayers.

Instruction No. 04/2025-GST dated 02^nd May, 2025:

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

CENTRAL BOARD INDIRECT TAXES & CUSTOMS,

GST POLICY WING

F. No. CBIC- 20016/24/2025-GST

New Delhi: 02.05.2025

Instruction No. 04/2025-GST

To,

All the Principal Chief Commissioners / Chief Commissioners of the Central Tax

Subject: Grievance Redressal Mechanism for Processing of Application for GST Registration -reg.

1. Reference is invited to instruction No. 03/2025 dated 17.04.2025 issued by Central Board of Indirect Taxes and Customs ("Board") for processing of GST registration application. Any applicant whose Application Reference Number (ARN) has been assigned to Central jurisdiction and who has a grievance in respect of any query raised in contravention of the said instructions, regarding grounds of rejection of application etc. may approach the jurisdictional Zonal Principal Chief Commissioner/Chief Commissioner.

2. To provide a quick and effective grievance redressal mechanism to applicants, the following instructions are being issued:

i. The Principal Chief Commissioner/Chief Commissioner of CGST Zones may publicize an email address on which the applicants can raise their grievances. Wide publicity may be given to this email id.

ii. The applicants may send grievances containing ARN details, jurisdiction details (Centre/State), and issues in brief on that email address.

iii. In the case where the grievance received pertains to State Jurisdiction, the office of Principal Chief Commissioner/Chief Commissioner shall forward the same to the concerned State jurisdiction and a copy endorsed to the GST Council Secretariat.

iv. Principal Chief Commissioner/Chief Commissioner may ensure timely resolution of grievances received by them and intimate the applicants regarding the same. In case where queries raised by the officer are found to be proper, the applicants may be suitably advised.

v. Principal Chief Commissioner/Chief Commissioner may submit a monthly report on the status of grievance redressal to DGGST who would compile the same and put up for perusal of the Board.

3. Difficulties, if any, in the implementation of these instructions may be brought to the notice of the Board.

Gaurav Singh

Commissioner (GST)

Key Highlights

• Designated Grievance Email: Principal Chief Commissioners/Chief Commissioners of CGST Zones will publicize an official email ID for receiving grievances related to GST registration applications.
• Eligibility to File Grievances: Applicants with an ARN under Central jurisdiction can submit grievances, especially if they believe queries or rejections contradict the guidelines issued in Instruction No. 03/2025.
• Grievance Submission Details: Grievances must include the Application Reference Number (ARN), jurisdiction details (Centre/State), and a brief description of the issue.
• State Jurisdiction Cases: If the grievance pertains to State jurisdiction, it will be forwarded to the relevant State authority with a copy sent to the GST Council Secretariat.
• Timely Resolution and Communication: Authorities are directed to resolve grievances promptly and inform applicants of the outcome, including guidance if queries are found valid.
• Monthly Reporting: A monthly status report of grievance redressals will be submitted to the Directorate General of GST (DGGST) for further review by the Board.

Conclusion

The CBIC’s latest instruction marks a significant step towards taxpayer facilitation by ensuring a structured and timely resolution of issues arising during GST registration. By empowering zonal offices to act swiftly and mandating regular reporting, this mechanism reflects the government's commitment to responsive governance and improved ease of doing business under the GST regime.

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