GST Alert: New CBIC Instruction No. 03/2025-GST (Dated: 17-Apr-2025) Important update on GST Registration process — simplified for genuine taxpayers!
|👇Key takeaways every GST applicant & professional must know:
🔹 📍 Principal Place of Business (PPOB):
1️⃣ Owned Premises:
📄 Any one document like Property Tax receipt / Khata / Electricity Bill / Water Bill is sufficient.
🚫 No need to submit physical originals.
2️⃣ Rented Premises:
📝 Rent/Lease Agreement + any one ownership proof of the landlord.
✅ If registered → no landlord ID needed.
🔑 If electricity/water bill is in tenant’s name → that is enough.
3️⃣ No Rent Agreement?
📜 Affidavit (on stamp paper) + possession proof (e.g., electricity bill) is valid.
4️⃣ Consent or Shared Premises:
✉️ Consent Letter + ID proof of consenter + ownership proof = ✅
🔹 🏢 Constitution of Business:
5️⃣ Partnership Firms:
📁 Only Partnership Deed is required.
6️⃣ Trusts, Societies, Govt. Bodies etc.:
📜 Only Regn. Certificate needed.
🚫 No need for Trade Licences