GST Registration Affidavit & NOC

e-StampNotary

The one thing the officer looks at

Almost every query on a GST registration application comes back to the same place: proof of the principal place of business. If the premises are owned by the applicant, the ownership document settles it. If they are rented, the rent agreement plus the landlord's ownership proof settles it. If they are neither - a shop in a father's name, a corner of a family business, a desk in a relative's office, a shared premises - then the officer wants a consent letter or no-objection certificate from the owner, together with documentary proof of that owner's ownership, in the same name.

The names must match, and this is where files die.

The name on the consent letter, the name on the electricity bill or municipal tax receipt, and the name on the property document must be one and the same person. A consent letter signed by a son while the bill stands in the late father's name will be queried. So will a bill in a society's name, or a receipt too old to be current. Fix the ownership trail before you file, not after the notice arrives.

What the affidavit and the consent letter each do

They are different documents and they are often confused.

The consent letter or NOC is given by the owner of the premises. It says the owner has no objection to the applicant using the stated premises as a place of business. It is a short document and it must be signed by the owner, not by the applicant.
The affidavit is sworn by the applicant. It states the constitution of the business, the trade name, the address of the principal place of business and the basis on which it is occupied, and whatever specific fact the officer has raised.

Where the applicant is a proprietor, the constitutional declaration usually goes in the same document - see firm declaration affidavit for that in detail.

Rented premises - a registration point that catches people

If you are relying on a rent agreement or lease, check whether it needed to be registered. Under section 17(1)(d) of the Registration Act, 1908 leases of immovable property from year to year, for a term exceeding one year, or reserving a yearly rent, are compulsorily registrable. Section 18(c) makes leases not exceeding one year optionally registrable. Section 49 says that an unregistered document which was compulsorily registrable shall not affect immovable property nor be received as evidence of any transaction affecting such property, though the proviso preserves it as evidence of a contract in a suit for specific performance and of a collateral transaction. In practice: an eleven-month leave and licence is the common arrangement precisely because of this. If yours runs longer, it should be registered. See notarised versus registered.

Other points where an affidavit is asked for

Amendment of the registration - a change of principal place of business, addition of a place of business, or a change in the constitution.
Explaining a discrepancy between the trade name applied for and the name on the bank or utility record.
A declaration by an authorised signatory who is not the proprietor or a partner.
Reply to a show-cause or a query raised on the application, where the officer wants the explanation on oath.

What gets these rejected

Consent letter with no ownership proof attached, or ownership proof in a different name.
Utility bill more than a few months old, or in the name of a previous occupant.
Address written differently on the affidavit, the consent letter and the bill - tenement number, society name, area or pin code varying between them.
Rent agreement unregistered where the term makes registration compulsory.
Photograph of the premises not matching the address particulars given, where one is asked for.
Affidavit sworn by an authorised signatory with nothing on file to show the authority.

What the notarial seal means here

Section 8(1)(e) of the Notaries Act, 1952 lets a notary administer an oath to, or take an affidavit from, any person, and section 8(2) makes the act complete only under signature and official seal. Rule 11(8) of the Notaries Rules, 1956 permits a notary to draw, attest and certify documents under the official seal and to prepare and take affidavits. It certifies the swearing. It does not verify that you occupy the premises - the ownership trail does that, which is why we spend most of the appointment on those papers.

Stamp and fee.

Stamp duty as currently prescribed under the Gujarat Stamp Act, 1958 - we confirm the current figure at the counter. Administering the oath is capped at ₹35 under Rule 10(1) of the Notaries Rules, 1956, with a receipt and an entry in the register in Form XV.

What to bring

PAN of the business and of the proprietor, partner or authorised signatory
Aadhaar of the person who will sign
Ownership document, municipal tax receipt or electricity bill for the premises, current and in the owner's name
Owner's consent letter or NOC, unsigned, with the owner's identity proof
Rent agreement or leave and licence, where the premises are rented
Partnership deed or constitutional documents, and the board or partners' authorisation for the signatory
Any query, notice or show-cause already received on the application

Firm declaration affidavit

Rent declaration affidavitભાડા સોગંદનામું

NOC Affidavit — a no-objection that the recipient will actually acceptના વાંધા પ્રમાણપત્ર

Retirement of a partner - affidavit and what else is neededભાગીદારી નિવૃત્તિ સોગંદનામું

Common questions

Do I need a notarised affidavit for GST registration?

Not always. The core requirement is proof of the principal place of business. Where the premises are not in your own name, the officer wants a consent letter or NOC from the owner with matching ownership proof, and that letter is not always required to be sworn. An affidavit becomes useful where the constitution, the trade name or a query has to be declared on oath. Ask what the officer has raised.

The shop is in my father's name and the electricity bill is in my grandfather's. Is that a problem?

Yes, and it is the classic version of this problem. The consent letter must be signed by the person who can be shown to be the owner, and the ownership proof must stand in that same name. If the recorded owner has died, the position has to be established through the heirship route before the consent letter carries weight. Bring the property papers and we will map the trail.

My rent agreement is for three years. Does it have to be registered?

Under section 17(1)(d) of the Registration Act, 1908 a lease for a term exceeding one year, or from year to year, or reserving a yearly rent is compulsorily registrable, and section 49 means an unregistered one that ought to have been registered will not be received as evidence of a transaction affecting the property. An eleven-month arrangement avoids this; a three-year one should be registered.

GST registration affidavit and premises NOC