Sub:- Registration under GST Act-registered rent deed.

Whereas it has come to knowledge that many unscrupulous persons/entities have obtained GST registration on the basis of forged documents like electricity bill, rental agreements etc. After obtaining registration, such fraudsters issue fake invoices without there being any actual supply of goods and services and creates a chain of fake input tax credit (ITC) and defraud the Government exchequer causing huge loss of Government revenue.

Therefore, in order to prevent such fake/bogus registration and duping of Government revenue, it is directed that registering authority shall not grant any GST registration unless the applicant furnishes a valid rent agreement/leased deed duly registered with the Sub-Registrar or such competent authority for registration of rental/leased deed.

The above instruction shall be followed strictly. Any deviation in this regard shall be viewed seriously.

Principal Commissioner of State Tax,

Assam Kar Bhawan, Dispur