GST Alert: New CBIC Instruction No. 03/2025-GST (Dated: 17-Apr-2025) Important update on GST Registration process โ€” simplified for genuine taxpayers!

๐Ÿ‘‡Key takeaways every GST applicant & professional must know:

๐Ÿ”น ๐Ÿ“ Principal Place of Business (PPOB):
1๏ธโƒฃ Owned Premises:
๐Ÿ“„ Any one document like Property Tax receipt / Khata / Electricity Bill / Water Bill is sufficient.
๐Ÿšซ No need to submit physical originals.

2๏ธโƒฃ Rented Premises:
๐Ÿ“ Rent/Lease Agreement + any one ownership proof of the landlord.
โœ… If registered โ†’ no landlord ID needed.
๐Ÿ”‘ If electricity/water bill is in tenant’s name โ†’ that is enough.

3๏ธโƒฃ No Rent Agreement?
๐Ÿ“œ Affidavit (on stamp paper) + possession proof (e.g., electricity bill) is valid.

4๏ธโƒฃ Consent or Shared Premises:
โœ‰๏ธ Consent Letter + ID proof of consenter + ownership proof = โœ…

๐Ÿ”น ๐Ÿข Constitution of Business:
5๏ธโƒฃ Partnership Firms:
๐Ÿ“ Only Partnership Deed is required.

6๏ธโƒฃ Trusts, Societies, Govt. Bodies etc.:
๐Ÿ“œ Only Regn. Certificate needed.
๐Ÿšซ No need for Trade Licences

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