Important Keywords: Instruction No. 04/2025-GST, GST registration grievance redressal, CBIC registration appeal, GSTREG-01 complaint, GST officer complaint process, Finodha GST support,
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Table of Contents
Instruction No. 04/2025-GST
F. No. CBIC- 20016/24/2025-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board Indirect Taxes & Customs,
GST Policy Wing
*****
New Delhi, dated 2nd May, 2025
Instruction No. 04/2025 – GST: Grievance Redressal Mechanism for processing of application for GST registration
To,
All the Principal Chief Commissioners / Chief Commissioners of Central Tax
Madam/Sir,
Subject: Grievance Redressal Mechanism for processing of application for GST registration -reg.
Reference is invited to instruction No. 03/2025 dated 17.04.2025 issued by Central Board of Indirect Taxes and Customs (“Board”) for processing of GST registration application. 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 instructions are being issued:
- 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.
- The applicants may send grievances containing ARN details, jurisdiction details (Centre/State) and issue in brief on that email address.
- 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.
- 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.
- 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.
3. Difficulties, if any, in implementation of these instructions may be brought to the notice of the Board.
Yours faithfully,
Gaurav Singh
Commissioner (GST)
Copy to:
- Principal Director General of Goods and Services Tax, 5th Floor, MTNL Building, Bhikaji Cama Place, Delhi, 110066 w.r.t. para 2 (v) above.
- Director General of Taxpayers Services, Central Revenue Building, Indraprastha Estate, New Delhi-110109 with a request to assist the Zones in giving publicity to the grievance redressal mechanism.
- The Additional Secretary, GST Council Secretariat, Jeevan Bharti Building, Tower 2, 5th Floor New Delhi, 110001 for circulating the same to all States/ Union Territories with a request to consider creating a similar grievance redressal mechanism at their end.
📘 Frequently Asked Questions (FAQs) on Instruction No. 04/2025-GST
Q1: What is Instruction No. 04/2025-GST?
Answer:
It is an official circular from CBIC dated 17 April 2025, which mandates that every GST Zone establish a Grievance Redressal Committee (GRC) to handle complaints related to the processing of GST registration applications filed via FORM GST REG-01.
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Q2: Why was this grievance redressal mechanism introduced?
Answer:
The mechanism was introduced in response to growing complaints from taxpayers and trade bodies regarding arbitrary rejections, repeated clarifications, and harassment during the GST registration process despite valid documents being provided.
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Q3: What kind of grievances can be raised?
Answer:
You can raise a grievance if:
🚫 Your GST registration was rejected despite valid documentation
📋 Repeated clarifications were asked on the same documents
🕒 There was undue delay or negligence by officers
📑 Discriminatory or inconsistent verification procedures were followed
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Q4: Who will handle the complaints?
Answer:
Every GST Zone must constitute a Grievance Redressal Committee (GRC) comprising:
👤 Principal Commissioner/Commissioner
🔍 Deputy/Assistant Commissioner (Registration)
📢 An officer nominated by the Chief Commissioner
The GRC will review the grievance and suggest corrective action.
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Q5: How can a taxpayer file a GST registration grievance?
Answer:
✅ Write an application/email to the jurisdictional GST office mentioning your ARN, GSTIN (if allotted), and issue details
✅ Attach all relevant documents, including rejection order, REG-03/REG-05, and screenshots if available
✅ Follow up as per local GRC process, which may also be made available online in future
Need help preparing your complaint? Finodha can assist: https://finodha.in/gst-compliance/
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Q6: Will the grievance redressal committee overturn registration decisions?
Answer:
No, the GRC is not a legal appellate body. However, it will:
📌 Review the issue
📋 Provide feedback and reports to the Chief Commissioner
⚖️ Recommend re-training, reassessment, or disciplinary steps if misuse of power is found
📨 Inform the applicant of the outcome and next steps
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Q7: Is this linked to Instruction No. 03/2025-GST?
Answer:
Yes. While Instruction 03/2025-GST lays down the correct registration procedure, Instruction 04/2025-GST provides a support mechanism for cases where those procedures are not followed or where genuine applicants face harassment.
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Q8: Will the grievance delay the registration further?
Answer:
🚫 No. Filing a grievance does not interfere with your application timeline.
✅ It helps escalate systemic failures and encourages better governance.
⚠️ If urgent business setup is at stake, a grievance might fast-track reconsideration.
Start your GST registration the right way → https://finodha.in/online-gst-registration/
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Q9: Can Finodha represent a grievance on behalf of a client?
Answer:
Absolutely. Finodha assists with:
📨 Drafting grievance applications
📁 Submitting all documentary evidence
🧾 Interacting with the jurisdictional GST officer
💼 ROC & GST setup formalities: https://finodha.in/setup-business/
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Q10: Where can I follow up on the status of my grievance?
Answer:
As of now, follow-ups can be made through:
📧 Email communication with the jurisdictional GST Commissionerate
📞 Contact with the office of the Zonal Chief Commissioner
Finodha also tracks such grievances for you with updates.
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✅ Conclusion:
Instruction No. 04/2025-GST empowers applicants to challenge unfair rejections and delays in GST registration. By setting up local redressal committees, CBIC ensures transparency and accountability in GST administration.
📢 If your GST application is unfairly delayed or rejected — Finodha can help you file a grievance, reapply successfully, and secure your business future.
Download PDF: Instruction No. 04/2025 – GST
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