CBIC curbs GST officers’ discretion, bars extra documents; clarifies electricity bills, Udyam and business premises

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The Central Board of Indirect Taxes and Customs has issued new guidelines to streamline GST registration processes. These directives aim to eliminate unnecessary document requests and subjective assessments from GST officers. The Board clarifies the non-requirement of Udyam certificates during registration, simplifying procedures for businesses. Additionally, it recognizes various business models, including co-working spaces and rented premises, to accommodate contemporary business practices.