Summary of the GST Registration Document Requirements as per Instruction No. 03/2025-GST: (As per Instruction No. 03/2025-GST)
| Circumstance | Documents Required |
|---|---|
| Owned Premises | Any ONE of the following: ✓ Property Tax Receipt ✓ Municipal Khata ✓ Electricity Bill ✓ Water Bill ✓ Similar document under State laws |
| Rented Premises (Unregistered Rent Agreement) | 1. Unregistered Rent Agreement 2. Any ONE ownership proof of lessor: ✓ Property Tax Receipt / Electricity Bill / etc. 3. Lessor’s ID Proof |
| Rented Premises (Registered Rent Agreement) | 1. Registered Rent Agreement 2. Any ONE ownership proof of lessor: ✓ Property Tax Receipt / Electricity Bill / etc. |
| Electricity/Water Bill in Applicant’s Name | 1. Utility Bill (Electricity/Water) in Applicant’s Name 2. Rent Agreement ✓ No Lessor documents required |
| Premises Owned by Spouse/Relative | 1. Consent Letter (plain paper) 2. Owner’s ID Proof 3. Any ONE ownership proof: ✓ Property Tax Receipt / Electricity Bill / etc. |
| Shared Premises (Registered Rent Agreement) | 1. Registered Rent Agreement 2. Any ONE ownership proof of lessor: ✓ Property Tax Receipt / Electricity Bill / etc. |
| Shared Premises (Unregistered Rent Agreement) | 1. Unregistered Rent Agreement 2. Any ONE ownership proof of lessor: ✓ Property Tax Receipt / Electricity Bill / etc. 3. Lessor’s ID Proof |
| Shared Premises (No Agreement) | 1. Consent Letter from Owner 2. Owner’s ID Proof 3. Any ONE ownership proof: ✓ Property Tax Receipt / Electricity Bill / etc. |
| Rented/Leased without Agreement | 1. Affidavit (on non-judicial stamp paper before Magistrate/Notary) 2. Utility Bill in Applicant’s Name |
| SEZ Units | ✓ SEZ Certificate or Letter issued by Government of India |
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