GST Registration Will Now Require Affidavit Sworn Before Judicial Magistrate | Latest GST Circular

GST Registration Will Now Require Affidavit Sworn Before Judicial Magistrate | Latest GST Circular

Explore the latest circular from the Assam GST Department, Circular No. 1/2024, dated March 30, 2024, regarding the streamlined registration process under the GST Act. This circular, a modification of its predecessor, Circular No.1/2023 dated July 07, 2023, emphasizes important changes in the documentation requirements.

Under the revised guidelines, applicants seeking GST registration must furnish a notarized rent agreement, leased deed, or a No Objection Certificate (NOC), coupled with an Affidavit affirming the authenticity of the principal place of business. Notably, this Affidavit mandates validation by a First Class Judicial Magistrate. This pivotal amendment supersedes the previous mandate of presenting a rent agreement or lease deed registered with the Sub-Registrar.

Also, those opting to submit a notarized rent agreement, leased deed, or NOC in conjunction with an Affidavit, instead of a registered rent agreement or lease deed, individual approval is necessitated from the pertinent Zonal Joint Commissioner of State Tax. This approval, granted on a case-by-case basis, must be solicited through official correspondence (webmail), with a stringent timeline of one day for processing by the Zonal Joint Commissioner. Additionally, meticulous documentation and archival of such cases are incumbent upon the Office of the Zonal Deputy Commissioner of State Tax, ensuring transparent and accountable procedures.

Stay abreast of these regulatory intricacies to navigate the GST registration process seamlessly and ensure compliance with the latest directives.