Assam GST Dept issued Circular on registration under the GST Act of registered rent deed

The Assam GST Department has issued Circular No. 1/2024 dated March 30, 2024 regarding registration under the GST Act of registered rent deed.

No. CTS-81/(Pt)/2007/86: Circular No.1/2023 dated July 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.

Source : https://comtax.assam.gov.in/information-services/detail/circulars-by-commissioner-of-taxes-on-gst