Chandrasekhar Kutty, Founding Partner, Sashthi Taxlegal Advisory Services LLP | GST Litigation • Advisory • Appellate Representation | Hosur • Bengaluru
27 October 2026
CBIC has issued a 38-page circular addressed to applicants as much as to officers. It mirrors Instruction No. 03/2025-GST dated 17.04.2025 from the taxpayer’s side, and adds 51 FAQs, a document checklist and three template formats: an affidavit for inherited premises, an undertaking where no rent agreement exists, and a consent letter.
What applicants must get right
- Legal name exactly as per PAN (and the MCA certificate for companies); correct State, district and PIN; mobile and email linked to PAN where possible.
- Photographs: individual, recent, full front face, not cropped from an ID document.
- Principal place of business: the exact flat, shop or premises number, not merely a survey number or locality; the address on the proof must match the application word for word.
- Nature of premises: property in the name of a spouse, parent, sibling, partner or director is “consent”, never “own”.
- Rent or lease: registered agreement where registration is mandated; otherwise the agreement plus one ownership proof of the landlord; where no agreement exists, the Annexure V undertaking plus a utility bill in the applicant’s name.
- Co-working: membership agreement showing the allocated desk or cabin, plus the provider’s ownership proof or registered lease.
- Telecom towers and ATMs need not be declared as places of business.
- Bank account is optional at filing but mandatory within 30 days or before the first GSTR-1, whichever is earlier (rule 10A).
What officers may not do
Queries are limited to illegible documents, address mismatch, or incomplete address. Officers are told not to seek Udyam certificates, not to object that the residential address is in another State, not to judge whether the activity can be run from the premises, not to classify electricity connections as domestic or commercial, and not to reject outright without a REG-03 notice.
Timelines
- Seven working days where Aadhaar authentication is completed.
- Thirty days where physical verification applies (no Aadhaar authentication, risk-flagged, or officer-initiated with approval).
- Three working days under rule 14A (simplified registration for suppliers passing on ITC below Rs 2.5 lakh a month) and under rule 9A risk-based auto-approval.
- Deemed approval follows if no action is taken within the prescribed time.
Remedy
Grievances over delay or unwarranted queries go to the special email of the jurisdictional Chief Commissioner (Central) or Commissioner (State). Applicants whose previous registration on the same PAN was suspended or cancelled must first file all pending returns, including GSTR-10.
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For advice on how this circular affects your business or a pending dispute, write to contact@sashthitaxlegal.com or call +91 99521 84110.
Source: CBIC Circular No. 257/03/2026-GST dated 26.10.2026, F. No. CBIC-20001/2/2026-GST. This article is for general information and does not constitute professional advice. Readers should obtain specific advice before acting on any matter discussed here.