GST Alert: New CBIC Instruction No. 03/2025-GST (Dated: 17-Apr-2025) Important update on GST Registration process โ simplified for genuine taxpayers!
๐Key takeaways every GST applicant & professional must know:
๐น ๐ Principal Place of Business (PPOB):
1๏ธโฃ Owned Premises:
๐ Any one document like Property Tax receipt / Khata / Electricity Bill / Water Bill is sufficient.
๐ซ No need to submit physical originals.
2๏ธโฃ Rented Premises:
๐ Rent/Lease Agreement + any one ownership proof of the landlord.
โ
If registered โ no landlord ID needed.
๐ If electricity/water bill is in tenant’s name โ that is enough.
3๏ธโฃ No Rent Agreement?
๐ Affidavit (on stamp paper) + possession proof (e.g., electricity bill) is valid.
4๏ธโฃ Consent or Shared Premises:
โ๏ธ Consent Letter + ID proof of consenter + ownership proof = โ
๐น ๐ข Constitution of Business:
5๏ธโฃ Partnership Firms:
๐ Only Partnership Deed is required.
6๏ธโฃ Trusts, Societies, Govt. Bodies etc.:
๐ Only Regn. Certificate needed.
๐ซ No need for Trade Licences