GST Instruction No. 04/2025 dated 03-05-2025
The Central Board of Indirect Taxes and Customs (CBIC) has issued an instruction to establish a structured grievance redressal mechanism aimed at resolving issues faced by applicants during the processing of GST registration applications. This initiative is part of CBIC’s commitment to promoting transparency, accountability, and efficient service delivery.
1. Redressal Framework for Central Jurisdiction Applicants
Applicants falling under Central jurisdiction who encounter grievances—such as –
- Queries raised in contravention of Instruction No. 03/2025, dated 17-04-2025, or
- Rejection of applications without valid grounds
may now escalate such matters to the jurisdictional Principal Chief Commissioner or Chief Commissioner of Central Tax.
These authorities are instructed to –
- Designate and publicise a dedicated email address for grievance submissions, ensuring easy access for taxpayers;
- Ensure that all communications from applicants include the following –
-
- Application Reference Number (ARN)
- Jurisdiction details (Centre/State)
- A clear and concise description of the issue
2. Forwarding Mechanism for State Jurisdiction Grievances
If the grievance pertains to an application under State jurisdiction, the following process will apply:
- The office of the Chief Commissioner of Central Tax shall forward the grievance to the appropriate State authority;
- A copy of the representation shall also be endorsed to the GST Council Secretariat to ensure coordinated follow-up.
3. Timely Resolution and Applicant Communication
The Principal Chief Commissioners/Chief Commissioners are –
- Mandated to ensure prompt redressal of valid grievances;
- Required to communicate the outcome to the applicants after resolution;
- Expected to advise applicants where queries raised by officers are found to be valid and in line with procedural requirements.
4. Monthly Reporting & Nationwide Adoption
A monthly status report on grievance redressal must be submitted by the respective zones to the Directorate General of GST (DGGST) for consolidation and onward submission to the CBIC Board.
Additionally, States and Union Territories are encouraged to adopt a similar grievance redressal framework. This would help ensure consistency, uniform service standards, and greater accountability across jurisdictions in the GST registration process.
