Instruction No. 752/2025-GST of the Central Board of Indirect Taxes and Customs dated 11th June, 2025 on the business of a co-operative society [C12-DAW]

Instruction No. 752/2025-GST

GOVERNMENT OF INDIA

Central Board of Indirect Taxes and Customs

New Delhi, dated the 11th June, 2025

INSTRUCTION

To

All Registrars,

Subject: The business of a co-operative society by co-operative societies under the Central Goods and Services Tax Act, 2017, regarding.

In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions

1. References have been received seeking clarification on the manner in which section 168 applies to the business of a co-operative society by co-operative societies.

2. The matter has been examined. Every co-operative society carrying on the business of a co-operative society shall make an application in Form A to the Registrar within fifteen days, accompanied by a fee of five hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the business of a co-operative society is undertaken, and the Registrar shall dispose of it within fifteen days of its receipt.

4. Difficulties, if any, in the implementation of this instruction may be brought to the notice of the Central Board of Indirect Taxes and Customs.

(Under Secretary to the Government of India)