Assam GST Department Releases Circular on Registration under GST Act for Registered Rent Deeds [Read Circular]

The Assam GST Department has recently issued Circular No. 1/2024 dated March 30, 2024, addressing the registration process under the GST Act for registered rent deeds.

In modification of Circular No.1/2023 dated July 07, 2023, bearing No. CTS-81/(Pt)/2007/86, it has been stipulated that applications for the grant of registration under GST will now be considered if the applicant provides a notarized rent agreement, leased deed, or a No Objection Certificate ( NOC ), accompanied by an Affidavit affirming the authenticity of the principal place of business. This Affidavit must be sworn before a First Class Judicial Magistrate. This provision replaces the previous requirement of a rent agreement or lease deed duly registered with the Sub-Registrar.

However, if the applicant chooses to submit a notarized rent agreement, leased deed, or NOC along with an Affidavit, in lieu of a registered rent agreement or lease deed, prior approval must be sought from the relevant Zonal Joint Commissioner of State Tax on a case-by-case basis. Such approval should be obtained through official mail (webmail) and must be processed by the Zonal Joint Commissioner within one day. Additionally, meticulous records of these cases are to be maintained at the Office of the Zonal Deputy Commissioner of State Tax.

To Read the full text of the Order CLICK HERE

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