Introduction

In a significant move aimed at easing the concerns of taxpayers, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a structured grievance redressal mechanism under Instruction No. 04/2025-GST dated May 2, 2025. This directive comes in response to increasing grievances from taxpayers regarding delays in GST registration processing, unclear queries raised by officers, and a lack of transparent escalation protocols. This article provides a detailed overview of the instruction, its background, and how taxpayers can now lodge complaints and expect redressal.

Why Was Instruction 04/2025-GST Issued?

Despite various clarifications and guidelines issued over the years, many GST registration applicants have been facing delays, particularly where applications are assigned to Central jurisdiction. One key concern has been the non-adherence to timelines by some officers or the raising of irrelevant or excessive queries, which prolong the approval process. To address these bottlenecks and ensure accountability, CBIC had earlier issued Instruction No. 03/2025-GST on April 17, 2025, standardizing how registration applications should be processed. However, to further strengthen this framework, Instruction 04/2025 now mandates a formalized grievance redressal system.

Key Highlights of Instruction No. 04/2025-GST

CBIC has laid down a comprehensive process that enables GST applicants to raise concerns regarding delays or procedural irregularities in registration.

1. Dedicated Zonal Grievance Redressal Committees (GRCs)

Each CGST zone is now mandated to establish a grievance redressal structure under the supervision of the Principal Chief Commissioner or Chief Commissioner.

2. Official Email for Grievance Submission

Each CGST zone must publicize an official email address where taxpayers can directly send their complaints. Wide publicity is required to ensure that applicants are aware of the email and redressal channel.

3. Details Required in a Grievance Application

Applicants are advised to include the following details in their email:

• Application Reference Number (ARN)
• Jurisdiction details (Centre or State)
• Brief description of the issue

4. Forwarding State Jurisdiction Complaints

If the grievance pertains to State jurisdiction, the Principal Chief Commissioner/Chief Commissioner must forward the complaint to the relevant State authority and endorse a copy to the GST Council Secretariat.

5. Timely Redressal and Applicant Feedback

The zonal officers are responsible for ensuring that grievances are addressed in a time-bound and transparent manner. Applicants should also be informed about the status of their grievance and the action taken.

6. Monthly Reporting to DGGST

All CGST zones are now required to submit a monthly report detailing the status of grievances received and redressed. This report must be submitted to the Directorate General of GST (DGGST), which will then compile and present the data to the Board.

What Types of Issues Can Be Raised?

Taxpayers can approach the GRC for any of the following issues related to GST registration:

• Delay in approval of application beyond prescribed timelines
• Irregular or excessive queries raised by officers
• Rejection of applications based on non-substantive grounds
• Lack of communication or update regarding status of the application
• Violation of Instruction No. 03/2025-GST during processing

Who Can Use This Mechanism?

The grievance redressal mechanism is currently applicable to:

• Applicants whose ARN is assigned to the Central jurisdiction
• Both new GST registration applicants and those applying for amendments
• Taxpayers seeking resolution against improper rejection or prolonged inaction

For State-assigned ARNs, the grievance can still be routed through the system but will be redirected to the appropriate State GST authority.

How to File a GST Registration Grievance: Step-by-Step

Step 1: Draft the Grievance Email

Include:

• ARN
• Name of applicant/business
• Date of submission of the GST application
• Jurisdiction (Centre/State)
• Brief description of the issue faced

Step 2: Send to the Designated Email

Use the email address publicized by the respective CGST Zone. This will be listed on their official website or notification.

Step 3: Await Acknowledgment and Response

You should receive a response or resolution update from the concerned zone. Follow-up may be required if no reply is received within a reasonable time.

Impact of This Instruction

The redressal mechanism is expected to:

• Improve transparency and accountability in GST registration
• Reduce unnecessary delays and procedural irregularities
• Empower taxpayers with a clear escalation route
• Strengthen coordination between Central and State GST authorities
• Help CBIC monitor officer performance and identify policy gaps

Final Thoughts

With the issuance of Instruction No. 04/2025-GST, the CBIC has taken a constructive step towards resolving taxpayer grievances in the GST registration process. This move not only enhances ease of doing business but also reinforces the government’s commitment to time-bound and efficient service delivery. Taxpayers facing unjustified delays or procedural challenges now have a formal, responsive channel to voice their concerns. It is now essential that applicants make well-documented, factual submissions to ensure speedy redressal. To refer the detailed notification issued by CBIC click here .

Need Help With GST Registration or Grievances?

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• GST Registration and Amendments
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• Filing grievances under the new CBIC mechanism

Our expert team ensures that your application is processed efficiently and escalated if delayed beyond timelines. Contact us today to ensure smooth and timely GST registration.