CBIC Issues Circular on GST Registration Applications: Which Documents for Which Premises, What Officers Can and Cannot Ask, and the Timelines
Circular 257/03/2026-GST lists, premises type by premises type, the documents a GST registration applicant should upload, adds formats for a consent letter and a no-rent-agreement undertaking, and tells officers which queries they may not raise. What changes, and the timelines.
Sachin Mohite
@sachinjbkco
I write on GST and compliance here — registration thresholds, input tax credit and the conditions attached to claiming it, e-invoicing and e-way bill rules, the GSTR-1 / 3B / 9 return cycle, and the late fees and interest that follow a missed deadline. I work from the CGST Act, the rules made under it and CBIC circulars, and I call out the places where the portal behaves differently from what the section actually says. I'm writing for the person who has to file the return, so I state deadlines and penalty numbers plainly rather than burying them.
