CBIC Launches Structured Grievance Redressal Mechanism for GST Registration Applicants-GST Instruction No. 04/2025

Instruction No. 04/2025

To improve the experience of taxpayers applying for Goods and Services Tax (GST) registration, the Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 04/2025-GST dated 02.05.2025. These new guidelines are intended to address challenges such as delayed processing, unclear rejections, and lack of communication in the registration process.

1. Dedicated Grievance Email Facility

All Chief Commissioners handling Central Tax matters are required to create and publicize specific email IDs to receive complaints related to GST registration.
Applicants can submit grievances by providing:

  • Application Reference Number (ARN)
  • Jurisdiction details (Centre/State)
  • Brief description of the issue

2. Cooperation with State Tax Authorities

Where the grievance relates to a State GST officer, the matter shall be:

  • Forwarded by the Central Tax office to the appropriate State authority.
  • A copy will also be sent to the GST Council Secretariat for record-keeping and coordination.

3. Timely Acknowledgment and Resolution

Chief Commissioners must:

  • Evaluate the grievance promptly
  • Communicate the outcome to the applicant
  • Take corrective action if the grievance is found to be valid

4. Monthly Reporting to CBIC

Each zone is required to:

  • Compile and submit a monthly report of grievances received and resolved
  • Send this report to the Director General of GST (DGGST), who will present it to the CBIC Board