Registration under GST: notarized rent deeds with affidavit may be accepted subject to zonal prior approval and record maintenance. Registration under the GST regime may be granted where the applicant furnishes a notarized rent agreement/lease deed/NOC with an affidavit certifying the genuineness of the principal place of business in lieu of a rent agreement duly registered with the Sub-Register, subject to prior case-by-case approval of the Zonal Joint Commissioner of State Tax obtained via official webmail, prompt disposal by that officer, and proper record-keeping by the Zonal Deputy Commissioner of State Tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration under GST: notarized rent deeds with affidavit may be accepted subject to zonal prior approval and record maintenance.
Registration under the GST regime may be granted where the applicant furnishes a notarized rent agreement/lease deed/NOC with an affidavit certifying the genuineness of the principal place of business in lieu of a rent agreement duly registered with the Sub-Register, subject to prior case-by-case approval of the Zonal Joint Commissioner of State Tax obtained via official webmail, prompt disposal by that officer, and proper record-keeping by the Zonal Deputy Commissioner of State Tax.
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