The Assam GST Department has issued Circular No. 01/2023 dated July 07, 2023 directing to furnish a valid rent agreement/lease deed duly registered with the sub-registrar or such competent authority for registration of rental/lease deed for registration under GST.
Whereas it has come to the 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.
