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of <h1>Assam Updates GST Registration: Notarized Rent Agreement or NOC Accepted with Affidavit, Requires Zonal Commissioner's Approval.</h1> The Government of Assam has modified Circular No. 1/2023 regarding GST registration requirements. Applicants can now submit a notarized rent agreement, lease deed, or NOC with an affidavit certifying the genuineness of their principal place of business, sworn before a First Class Judicial Magistrate, instead of a registered rent deed. If using this alternative documentation, prior approval from the Zonal Joint Commissioner of State Tax is required on a case-by-case basis, to be processed within one day via official email. Proper records of these cases must be maintained by the Zonal Deputy Commissioner of State Tax.
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