CBIC Sets GST Registration and Adjudication Guidance

The Central Board of Indirect Taxes and Customs issued eight Goods and Services Tax circulars on October 26, directing officers to avoid unnecessary registration queries and setting out procedures for tax notices and adjudication. The guidance is intended to make compliance more predictable while preserving checks against fraudulent registrations and claims for input tax credit without underlying supplies. The CBIC said deficiencies such as missing information, inconsistent details and illegible documents had contributed to delays and rejections. Officers should follow the prescribed document requirements and not request papers or raise queries unrelated to an application, the circulars state. The instructions address applications involving rented or leased premises, as well as other practical registration situations. The Board said scrutiny remains necessary to protect the registration system from misuse, including fraudulent claims involving input tax credit. Its guidance seeks to balance those safeguards with avoiding undue inconvenience for genuine applicants. The sources describe the instructions but do not establish how they will be applied in practice. The circulars...