Sub Registration under GST Act - registered rent deed.

Circular No. 1/2023 dtd. 07.07.2023 is modified to the extent that the application for grant of registration under GST is to be considered, if the applicant submits a notarized rent agreement/leased deed/NOC along with an Affidavit certifying the genuineness of the principal place of business sworn before a First Class Judicial Magistrate in lieu of rent agreement/leased deed duly registered with the Sub-Register. However, if the applicant submits such notarized rent agreement/leased deed/NOC along with an Affidavit in lieu of rent agreement/leased deed duly registered with the Sub-Register, prior approval is to be obtained from the concerned Zonal Joint Commissioner of State Tax on case to case basis. The approval is to be obtained through official mail (webmail) and it should be dispose of by the Zonal Joint Commissioner of State Tax within a period of one day. Further, records of such cases are to be properly maintained at the Office of the Zonal Deputy Commissioner of State Tax.

Sd/=

( Pallav Gopal Jha, IAS.,)

Principal Commissioner of State Tax, Assam,

Dispur, Guwahati