GST registration through registered rent deed requirement tightened to curb fake invoices and fraudulent input tax credit. GST registration in Assam is to be granted only when the applicant furnishes a valid rent agreement or lease deed duly registered with the Sub-Registrar or other competent authority. This requirement is intended to prevent registration based on forged or unreliable documents, including unregistered rental agreements, and to curb fake invoices, fraudulent input tax credit, and loss of government revenue. Registering authorities are directed to follow this requirement strictly and refuse registration where the supporting rental or lease document is not duly registered.
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.
GST registration through registered rent deed requirement tightened to curb fake invoices and fraudulent input tax credit.
GST registration in Assam is to be granted only when the applicant furnishes a valid rent agreement or lease deed duly registered with the Sub-Registrar or other competent authority. This requirement is intended to prevent registration based on forged or unreliable documents, including unregistered rental agreements, and to curb fake invoices, fraudulent input tax credit, and loss of government revenue. Registering authorities are directed to follow this requirement strictly and refuse registration where the supporting rental or lease document is not duly registered.
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