GST Registration Grievance Redressal: Application Processing Support Mechanism.

In a move aimed at strengthening transparency and efficiency in the GST registration process, the Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 03/2025 dated 17th April 2025, establishing a Grievance Redressal Mechanism for applicants facing issues with registration applications assigned to Central jurisdiction.

This mechanism is especially relevant for applicants encountering queries or rejections that appear to contravene the stipulated norms under the said instruction.

Who Can Raise a Grievance?

Any applicant:

• Whose GST registration Application Reference Number (ARN) is assigned to Central jurisdiction, and
• Who has a grievance related to improper or non-compliant queries, or rejection of application.

Such applicants can approach the jurisdictional Zonal Principal Chief Commissioner or Chief Commissioner.

Grievance Redressal Procedure: Key Instructions.

To ensure a swift and effective response to grievances, the following measures have been directed:

1. Dedicated Grievance Email Address
   • Each Principal Chief Commissioner/Chief Commissioner of CGST Zones shall publicize a dedicated email ID where applicants can submit grievances.
   • This email ID should be widely publicized across official channels and platforms.
2. Submission Format for Applicants
   Applicants should include the following details in their grievance emails:
   • Application Reference Number (ARN)
   • Jurisdiction details (Centre or State)
   • Brief description of the issue
3. Forwarding to State Jurisdiction (If Applicable)
   • If the grievance pertains to a State jurisdiction, the Principal Chief Commissioner/Chief Commissioner’s office shall:
     • Forward the grievance to the relevant State authority
     • Copy the communication to the GST Council Secretariat
4. Timely Resolution and Communication
   • Authorities must ensure that grievances are addressed in a timely manner.
   • Applicants should be notified of the outcome, especially if the queries raised by officers are found to be valid.
5. Monthly Reporting to DGGST
   • Each zone must submit a monthly grievance status report to the Directorate General of Goods and Services Tax (DGGST).
   • DGGST will compile and submit a consolidated report to the Board for review.

Supporting Agencies and Coordination

• The Principal Director General of GST is tasked with monitoring the monthly reporting process.
• The Director General of Taxpayers Services (DGTS) has been requested to assist the CGST zones by providing visibility to the grievance mechanism through outreach.
• The GST Council Secretariat is encouraged to promote similar redressal systems across all States and Union Territories.

Conclusion

This initiative is a welcome step towards strengthening accountability and streamlining the GST registration framework. Applicants who feel aggrieved due to arbitrary queries or rejection of applications now have a clear, official pathway to seek redressal. With regular monitoring and reporting, this system is expected to enhance trust in the GST administration process.

 Notification Reference: GST
 Instruction No. 04/2025-GST
 02/05/2025