GST registration is a simple online process. However, it get’s rejected, the most common reason of rejection/objection is defect in proof of principal place of business.
This article analyses and explains the admissible proof of place of business for GST registration.
As per GST REG-01 PART B of CGST Rules, 2017 read with Rule 8 of PART A of CGST Rules, 2017 following shall be admissible as proof of principal place of business:
(a) For Own premises –
Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
(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.
(c) For premises not covered in (a) and (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
(d) For rented/leased premises where the Rent/lease agreement is not available
An affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.
A common question in this regard is whether the affidavit shall be mandatory drawn on stamp paper or it is admissible on plain paper also?
An affidavit is a written statement which is sworn to be true (an oath). It is signed by the affiant (the person making the oath) and also a notary public or other judicial officer that administered the oath.
For the ease of understanding Affidavits are divided into two types:
1. Affidavit to be presented before courts: Such Affidavits shall be sworn by judicial officer and no stamp paper is payable thereof.
2. Affidavits to be presented before government departments: Such Affidavits shall be drawn on stamp paper and sworn by notary public.
Thus, it can be well said that in case of rented/leased premises where rent agreement is not available, an affidavit (consent) on stamp paper duly notarized shall be submitted.
Further, I would like to mention that consent on plain paper or on stamp paper is presently a matter of grey area, some jurisdictions also accept consent on plain paper while others demand it on stamp paper duly notarized, however considering the safer side it should at the first instance be drawn on stamp paper duly notarized to avoid objections and rejections.
(e) If the principal place of business is located in a Special Economic Zone or the applicant is an Special Economic Zone developer
Necessary documents/certificates issued by Government of India are required to be uploaded.
The author may be reached at kparmeet01@gmail.com or at 9675899911.
Author Bio
where to find the format of affidavit for genuineness of principal place of business?
Principal Place of Business – Document Upload – Others (Please specify) – Rent or Lease agreement
uploaded is for a period of more than 12 Months. Hence it is to be registered with Sub-register as per the
Karnataka tenancy Act Sec 17 of the registration Act 1908. Kindly upload Registered Lease/Rent
agreement. Also upload rent agreement not signed by all the owners of the property bcz this property
belongs to Joint owners.
Principal Place of Business – Document Upload – Others (Please specify) – Nature of premise was
mentioned “Own”. However, uploaded electricity bill is not in the name of the applicant. Pl upload valid
ownership document of PPOB or upload consent from the owner of PPOB specifying relation with the
applicant and also specify that the premise is offered to the applicant without financial consideration..
i have problem in geting gst rejected i am in rent agrement owner not giving property tax however submited rent agrement what are the other options
Principal Place of Business – Address – Others (Please specify) – 1) Mention the complete and correct
address at Sr. No. 17 (a) of the application as mentioned in uploaded documents i.e. Name of Village /
Locality
Principal Place of Business – Contact Information – Others (Please specify) – Address fields (Property
No/Floor ) at 16(a) are not updated / matching and ARE left BLANK and not matching with ownership
document / PLS MODIFY THE APPLICATION AND MENTION IN THE blank address FIELDS at
16(a) including taluk / block AND UPLOAD SCREEN SHOT FOR HAVING MENTIONED / FOR
MODIFICATION REFER REGISTRATION /FILING CLARIFICATION SL.NO. 4 IN TUTORIAL
.GST.GOV.IN. LINK HTTPS:// TUTORIAL.GST.GOV.IN/USERGUIDE/ REGISTRATION/
#T=APPLICAT
Principal place of business – address – others (Please specify) – please update the address in column 16 A of the application as per electricity bill.
hi , my tenant has applied for GST, i have done rent agreement, provided light bill and index 2 copy . now he says query came from GST and they are asking pan card of owner, pls confirm is it required
Principal Place of Business – Address – Others (Please specify) – Please Specify – Kindly attach photographs of principal place of business with applicant outside and inside of principal place of business and also mention details of left hand side, right hand side along with nearest landmark for proper identification. Provide details of business existing at the place of business prior to this application
Principal Place of Business – Address – Others (Please specify) – Please Specify – Please Specify You have shown nature of PPOB as ‘RENTED’ pl upload copy of PAN & Aadhaar of the applicant and copy of the aadhar card of the land lord and wittnesses to verify the signature, photo of the applicant with the owner of PPOB and Display Board duly taken from GPS Camera App only. Pics uploaded without GPS Camera will not be considered.
Principal Place of Business – Nature of Possession – Nature of Possession – Information is not matching
with the document uploaded
Dear Please do needful,
i need your help for below SCN. I have applied for new GSTN.
Principal Place of Business – Document Upload – Others (Please specify) – Please upload copy of PAN
Card, aadhar card and copy of rent agreement registered by Sub-registrar office.
Principal Place of Business – Document Upload – Others (Please specify) – Please Specify – Consent Letter is not attached. Please make at Rs. 100/- (ONE HUNDRED) Stamp at is valid document sign by NOTARY & the Concerned parties & witness sign also and Please uploaded Original Pan Card and Aadhar Card of Lessor/Room Owner. All document must be upload in principle place of business TAB
Hi Dear,
Principal Place of Business – Nature of Possession – Others (Please specify) – Retail business/ wholesale
business in goods from a residential flat/ premises could not be permitted.Your agreement is for
residential purpose only. two percent stamp duty must be paid
Please suggest the reply
I had rented out my guest to a company and they have used it as their office and used my address for GST registrationas well. Now they have left my guest house but they are using my address as their address for GST. Can I object? If yes. How?
Business Details – Details of your Business – Others (Please specify) – Please upload business premises
picture with owner (proprietor of firm) and should be in such a way that adjoining premises should also
be visible. Also upload longitude and latitude of premises. Please upload road map of premises &
upload details about scope of business & estimated turnover
Principal Place of Business – Document Upload – Others (Please specify) – Please Specify – upload GPS picture of Principal place to business premises showing Longitude and Latitude alongwith owner of the company……………how to reply of this notice on gst portal. plz help
Sir, I am Applied GST I have received a query from GST Dept like Principal Place of Business – Address – Others (Please specify) – mention the Details of Authorised Representative.
I am uploaded all document but received a query.
Principal Place of Business – Document Upload – Others (Please specify) – Conent letter Relation not
mention
Sir my relative applied GSTno objection raised
Principal place of business – Document uproper ownership proof of PpB,Aadhar copy of witness and photo with premises
Uploaded registry documents aadhar copy of witnesses photo of premises
But rejected
Reason not understood
Is consent letter required if the property is co-owned by Husband & Wife and wife is applying for GST Registration?
I had rented out my guest house to a company and they have used my address for GST registration, now they have left my guest house but they are still using my address in their GST.
Can I object this?
If yes. How?
I am the Main owner of my house, my wife and mother is the co-owners. Mother expired last year.
The SCN I received is to SUBMIT CONSENT LETTER OF THE P.O.B. OWNER INCLUDING DATE, RELATION WITH GSTN APPLICANT.
I don’t know why I am asked for the consent letter. So do I have to get my wife’s consent letter in this case.
Principal Place of Business – Address – Others (Please specify) – Pl upload notorised affidavit of consent
by the Owner/consentor of the declared premise, duly notorised by Notary with ‘before me’ stamp,
‘notary sr. No & date’, attested photograph of the consentor & a declaration that “the premise declared is
NOT on RENT/LEAVE & LICENSE, but PURELY RENT FREE for use as PPOB, relationship with
the applicant
any format and solution
A dealer registered under GST Act with two additional places of business since 2006. Now he vacates the Principal place of business and one additional place of business and converts existing place additional place of business as Principal of Business. can you guide me the procedure to be followed for such conversion ?
if the proprietor of the place is dead and has no proof of legal heir what document shall be uploaded???
Hi,
I want to Apply for GST under Sole Prop. I have rented space and also have the elctricity bill original copy in the name of owner.
Can I Apply for GST using Affidavit and electricity bill and what extra document is required.
Hi Folks,
Business place is name of my father but i have apply GST number with my Name . So please just below query .
Principal Place of Business – Document Upload – Others (Please specify) – Please Specify – kindly upload aadhar card, bank and details .
Property is my father name & My is computer shop where i need to GST number of Amazon seller.
So please suggest the same.
Thanks in advance.
Principal Place of Business – Document Upload – Others (Please specify) – Kindly upload an affidavit by
the Consentor / Owner of the declared premises sworn before an EXECUTIVE MAGISTRATE
declaring that “the premises was not given on Rental /Leave & License /Lease basis and it was given
Rent-free to the applicant to declare & allow it as Principal Place of Business in terms of Rule 2(85) of
CGST Act, 2017
Format of affidavit required for following
Principal Place of Business – Nature of Possession – Others (Please specify) – In support of authenticity
of the consent, please upload an Affidavit by the owner & co-owner of the premises sworn before the
Notary Public declaring that the premises is not given on rental/lease basis and it is given rent-free to applicant for conducting business & for GST Registration purpose with latest photograph of the
consenter, serial number of notarial register & “Before Me” stamp affixed on the Affidavit.
Madam
Problem arises when owner refuses to give consent of copy of electricity or tax paid to the tenant
What is simple solution in that case ?
Hii, if owner refuses to give consent or electricity bill, we can not use one’s premises without his/her will, the only solution is to use different address.