Dear All,
The Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 04/2025 dated 2 May 2025, introducing a structured grievance redressal mechanism to address concerns related to the processing of GST registration applications. This mechanism was particularly relevant in cases where applicants believed that queries have been raised, or applications have been rejected in a manner inconsistent with the prescribed guidelines.
Key Highlights of the Instruction
- Any applicant whose Application Reference Number (ARN) was assigned to Central jurisdiction, and who had a grievance regarding queries raised or grounds of rejection, could approach the jurisdictional Principal Chief Commissioner/Chief Commissioner of CGST (‘Zonal authority’)
- To facilitate effective redressal, the following directions were issued:
- Each Zonal authority is required to publicize a dedicated email address for submission of grievances
- Applicants must include the ARN details, jurisdiction (Centre/State) and brief description of the issue their grievance email
- Grievances pertaining to State jurisdiction to be forwarded to the respective State authority by the Zonal authority, with a copy marked to the GST Council Secretariat
- Zonal authority to ensure timely resolution of grievances and communicate the outcome to applicants. If the officer’s query was found valid, the applicant will be advised accordingly
- A monthly report on grievance redressals to be submitted by the Zonal authority to the Directorate General of GST, who would compile and present the report to the CBIC Board