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    <title>Registration under GST Act-registered rent deed</title>
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    <description>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.</description>
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    <pubDate>Fri, 07 Jul 2023 00:00:00 +0530</pubDate>
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      <title>Registration under GST Act-registered rent deed</title>
      <link>https://www.taxtmi.com/circulars?id=69944</link>
      <description>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.</description>
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      <law>GST - States</law>
      <pubDate>Fri, 07 Jul 2023 00:00:00 +0530</pubDate>
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