Instruction No. 04/2025-GST
F. No. CBIC- 20016/24/2025-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board Indirect Taxes & Customs,
GST Policy Wing
New Delhi, dated 2nd May, 2025
To,
All the Principal Chief Commissioners / Chief Commissioners of Central Tax
Madam/Sir
To,
All the Principal Chief Commissioners / Chief Commissioners of Central Tax
Madam/Sir,
Subject: Grievance Redressal Mechanism for processing of application for GST
registration -reg.
Reference is invited to instruction No. 03/2025 dated 17.04.2025 issued by Central
Board of Indirect Taxes and Customs (“Board”) for processing of GST registration
application. Any applicant whose Application Reference Number (ARN) has been assigned to Central jurisdiction and who has a grievance in respect of any query raised in contravention of the said instructions, regarding grounds of rejection of application etc. may approach the jurisdictional Zonal Principal Chief Commissioner/Chief Commissioner.
- In order to provide a quick and effective grievance redressal mechanism to applicants, the following instructions are being issued:
i. Principal Chief Commissioner/Chief Commissioner of CGST Zones may publicize an
email address on which the applicants can raise their grievances. Wide publicity may
be given to this email id.
ii. The applicants may send grievances containing ARN details, jurisdiction details
(Centre/State) and issue in brief on that email address.
iii. In case where grievance received pertains to State Jurisdiction, the office of Principal
Chief Commissioner/Chief Commissioner shall forward the same to the concerned
State jurisdiction and a copy endorsed to the GST Council Secretariat.
iv. Principal Chief Commissioner/Chief Commissioner may ensure timely resolution of
grievances received by them and intimate the applicants regarding the same. In case where queries raised by the officer are found to be proper, the applicants may be
suitably advised.
v. Principal Chief Commissioner/Chief Commissioner may submit a monthly report on
the status of grievance redressal to DGGST who would compile the same and put up
for perusal of the Board.
- Difficulties, if any, in implementation of these instructions may be brought to the
notice of the Board.
Yours faithfully,
Gaurav Singh
Commissioner (GST)
