CBIC Introduces Grievance Redressal Mechanism for GST Registration Applications Under Central Jurisdiction

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The Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 04/2025-GST dated 02.05.2025, establishing a formal Grievance Redressal Mechanism for GST registration applications allocated to the Central Jurisdiction.

This move follows Instruction No. 03/2025 dated 17.04.2025, which laid out a standardized process for handling GST registration applications. To ensure transparency and efficiency, CBIC has now provided a structured approach for addressing applicant grievances related to GST registration.

Who Can Raise a Grievance?

Any GST applicant whose Application Reference Number (ARN) is assigned to Central Jurisdiction and who faces issues such as:

  • Unjustified queries raised by the GST officer,
  • Improper rejection of the application,
  • Any deviation from the standard procedure outlined in Instruction No. 03/2025,

may now approach the jurisdictional Principal Chief Commissioner or Chief Commissioner of CGST for grievance redressal.

Key Highlights of the Grievance Redressal Mechanism

To ensure swift and effective resolution of grievances, the following steps have been mandated:

  1. Dedicated Grievance Email:
    Each CGST Zone will publicize a dedicated email ID where applicants can directly send their grievances. Wide publicity will be ensured for maximum outreach.
  2. Grievance Submission Details:
    Applicants must include the following in their email:

    • ARN (Application Reference Number)
    • Jurisdiction details (Central or State)
    • A brief description of the issue
  3. Forwarding to State Jurisdiction (if applicable):
    If the grievance relates to a State jurisdiction, it will be forwarded to the appropriate State authority, with a copy marked to the GST Council Secretariat.
  4. Timely Resolution and Feedback:
    The Principal Chief Commissioner/Chief Commissioner will ensure timely resolution of each grievance. If the officer’s query is found valid, the applicant will be duly informed with proper justification.
  5. Monthly Reporting:
    Each CGST Zone must submit a monthly grievance redressal status report to the Directorate General of GST (DGGST), which will compile and present it to the Board.

Objective of the Mechanism

This initiative is aimed at promoting accountability, enhancing transparency, and ensuring that genuine GST applicants are not harassed due to procedural lapses or misinterpretations by field officers. It empowers taxpayers and streamlines the registration process under the GST regime.

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