Grievance Redressal Mechanism for processing of application for GST registration – dedicated email to be publicised by Principal Chief Commissioner/Chief Commissioner of CGST Zones
CBIC has earlier issued Instruction No. 03/2025 dated 17.04.2025 for processing of GST registration application. In continuation, CBIC has issued Instruction No. 04/2025 dated 02.05.2025 to lay down the following Grievance Redressal Mechanism for processing of application for GST registration.
It has been provided that 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 Standard Operating Procedures have been prescribed:
(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.
- High Court grants bail to accused of alleged GST evasion of Rs. 120 crores
- TDS u/s 194IC is applicable for payment under JDA to transferor holding leasehold rights
- On invoking Section 69A burden of proof lies on AO to establish source of unexplained money
- When order u/s 263 is quashed, assessment order u/s 143(3) r.w.s. 263 has no legs to stand
- When interest income offered on accrual basis, TDS on maturity can not be disallowed