Introduction

The Goods and Services Tax (GST) system continues to evolve—and 2025 brings a major update! The Government of India has released Instruction No. 03/2025-GST (17th April 2025), introducing new measures to streamline GST registration, reduce fraud, and improve ease of doing business for genuine applicants.

If you’re a startup, MSME, or student entrepreneur, this blog will break down these changes in simple language so you don’t miss a beat when registering your business under GST.

Key Changes in GST Registration Process (2025 Update)

Here's a quick summary of the most important updates:

• Documentation for Principal Place of Business (PPOB)
  • Owned Premises: Submit any one of these – Property tax receipt, Khata copy, Electricity/Water bill (No physical/original copy required).
  • Rented Premises:
  • Rent/Lease Agreement
  • Ownership proof of lessor (e.g., property tax receipt)
  • If unregistered rent agreement – attach ID of lessor
  • If utility bill is in applicant's name – no lessor proof needed
  • Relative/Spouse’s Property: Consent letter + ID + ownership proof
  • Shared Premises: Follow rented premises rules
  • No Agreement Available: Submit affidavit + electricity bill, notarized
  • SEZ Units: Submit SEZ certificate from the government
• Constitution of Business
  • Partnership Firms: Only partnership deed is needed (No MSME or trade license)
  • Trusts, Societies, Govt Bodies: Must upload registration certificate or proof of constitution
• Verification, Timelines & Queries
  • Timeline (Normal Cases): Approval within 7 working days
  • Timeline (Physical Verification): Registration within 30 days
  • REG-03 Notice: Issued if documents are incomplete or mismatched
  • Reply to REG-03: Must respond within 7 working days
  • No Reply: Rejection via REG-05 with reason
• Physical Verification Report (FORM REG-30)
  • Must be uploaded 5 days before the 30-day limit
  • Should include GPS photo, proof of address, and officer’s verification steps
• Departmental Guidelines
  • Officers must avoid irrelevant queries
  • Supervisors to monitor applications, verifications, and take action on delays

Conclusion: Stay Ahead with a Professional Approach