GST registration processing requires prescribed documents, restricted officer queries, and time-bound approval, with simplified electronic registration for eligible small suppliers.
Circulars
GST
GST registration applicants must file the appropriate online form and furnish accurate, legible information on business constitution, promoters, authorised signatories, and principal or additional places of business, supported by prescribed premises documents. Aadhaar authentication generally enables processing within seven working days; non-authentication, risk selection, or authorised physical verification permits processing within thirty days. Eligible small suppliers may receive automated simplified registration within three working days, subject to restrictions on input tax credit passed to registered recipients. Officers may seek clarification only through FORM GST REG-03 for specified deficiencies, must avoid irrelevant or presumptive queries, and must decide replies within seven working days. Registration is deemed approved if no timely action occurs.
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