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Dear Professional Colleagues,

Greetings of the Day !

The Assam Goods and Services Tax department has issued Circular No.01/2023 dated July 7, 2023, regarding the furnishing of valid rent agreement/ lease deed duly registered with the sub-registrar or such competent authority for seeking GST registration.


The Extracts of circular:


“Whereas it has come to knowledge that many unscrupulous persons/entities have obtained GST registration on the basis of forged documents like electricity bill, rental agreements, etc. After obtaining registration, such fraudsters issue fake invoices without there being any actual supply of goods and services and creates a chain of fake input tax credit (ITC), and defraud the government exchequer causing huge loss of government revenue.


Therefore, in order to prevent such fake/bogus registration and duping of Government revenue, it is directed that registering authority shall not grant any GST registration unless the applicant furnishes a valid rent agreement /leased deed duly registered with the sub-registrar or such competent authority for registration of rental/lease deed.




It is noteworthy that the requirements of GST registration are governed by section 25 of CGST Act’2017 which further refers to Rule 8 of CGST Rule 2017 whereby it is clearly mentioned that person requiring the GST registration shall fill the form REG 01, which specifies the requirement of documents as follows in case of Leased/Rented property. The relevant extracts of REG 01 “(b) For Rented or Leased premises – A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.”


Thereby as on date, there is no requirement in the form to get leased dead with sub-registrar authority. This step could be seen as a problem for thousands of MSME taxpayers.

Hope you find it interesting and useful to read.

For any clarification/ feedback, feel free to write us at

Best regards,



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