CBIC Sets GST Registration Timelines and Deemed Approval Rules

The Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 257/03/2026-GST on 26 October 2026. It sets out timelines and procedures for GST registration, including deemed approval when a proper officer takes no action within the applicable period under the Central Goods and Services Tax (CGST) Rules, 2017.

Registration timelines and deemed approval

Applications with successful Aadhaar authentication are generally to be processed within seven working days. Applications requiring physical verification or where Aadhaar authentication is not completed may take up to 30 days. Under Rule 9 of the CGST Rules, 2017, registration is deemed approved if the proper officer does not act within the prescribed period. The registration certificate, FORM GST REG-06, is then made available on the GST portal. Eligible small taxpayers may use the simplified registration route under Rule 14A of the CGST Rules. This route allows automatic registration within three working days, subject to specified conditions, including monthly outward taxable supplies to registered persons not exceeding ₹2.5 lakh.

Documents, clarifications and bank details

The circular sets out documentation requirements for business premises that are owned, rented, used with consent or located in co-working spaces. Tax officers may seek clarifications through FORM GST REG-03, and applicants must respond through FORM GST REG-04 within seven working days. Officers are instructed not to request unnecessary documents or raise questions unrelated to the application. Applicants do not need to furnish bank account details at the initial registration stage. They must provide the details within 30 days of registration or before furnishing outward supply details, whichever occurs earlier.

GST institutional framework

GST is an indirect tax levied on the supply of goods and services. The CGST Act, 2017 governs central GST, while the CGST Rules, 2017 prescribe procedures for registration and other compliance matters. The GST Council is a constitutional body established under Article 279A of the Constitution. The circular followed decisions taken at the 57th GST Council meeting on 8 October 2026.

Important Facts for Exams

• The Central Board of Indirect Taxes and Customs functions under the Department of Revenue, Ministry of Finance.
• Article 279A of the Constitution provides for the establishment of the GST Council.
• FORM GST REG-03 is used by a proper officer to seek clarification or additional information on a registration application.
• FORM GST REG-06 is the certificate of registration under the GST system.

Rule 14A provides a simplified registration route for eligible small taxpayers. Rule 9 of the CGST Rules, 2017 contains the applicable registration approval procedure.