🔹 General Rule:
Only documents prescribed in the list appended to FORM GST REG-01 should be sought. No additional documents are to be demanded unless absolutely necessary, and even then, with prior approval from the Deputy/Assistant Commissioner.
📌 Acceptable Proof for Principal Place of Business (PPOB)
| Nature of Premises | Acceptable Documents (any one) |
|---|---|
| Owned premises | – Property Tax Receipt – Municipal Khata Copy – Electricity Bill – Water Bill – Similar document issued by Government authority |
| Rented/Leased premises | – Valid Rent/Lease Agreement and – Any one ownership proof of the Lessor (as listed above for owned premises) |
✅ Important Note:
Officers must not demand the following:
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PAN of the owner/lessor
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Aadhaar of the owner/lessor
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Photographs of the owner/lessor
📌 Other Document Guidelines
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Proof of Business Constitution: As per the GST REG-01 checklist — such as partnership deed, incorporation certificate, etc.
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Identity of Authorized Signatory/Owner: As per prescribed list only — like PAN, Aadhaar, or other approved identity documents.
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Additional Clarifications: Only if absolutely necessary for preventing fraud, with prior permission from higher authority.
📌 Process Control
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Notices seeking documents based on assumptions, or irrelevant issues must be avoided.
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Any demand beyond prescribed documents requires prior Deputy/Assistant Commissioner approval.
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Zonal authorities must monitor adherence and officers violating these instructions may face disciplinary action.
Instructions for processing of applications for GST registration
