GPA as proof of principal place in GST
This query is : Resolved
20 February 2025
1. Can GPA be used as proof of principal place to apply GSTIN, can a GPA holder apply GSTIN in his/her name will this be valid ownership proof?
2. Can a GPA holder give NOC to other person as an owner to apply for GSTIN?
2. Can a GPA holder give NOC to other person as an owner to apply for GSTIN?
12 August 2025
1) Can GPA be used as proof of principal place to apply GSTIN?
Generally No — GST authorities require documentary proof of ownership or lawful possession of the principal place of business.
Commonly accepted documents are:
Sale deed (if owned)
Lease/rent agreement (if rented)
Electricity bill/Property tax receipt in the applicant's name
GPA alone is not considered sufficient proof of ownership or possession because it only authorizes someone to act on behalf of the owner, but doesn’t prove possession or ownership.
Therefore, a GPA holder applying GSTIN in his/her name without valid ownership/lease proof is not typically accepted as valid proof.
2) Can a GPA holder give NOC to another person as an owner to apply for GSTIN?
Since GPA holder is an authorized representative, they can issue an NOC on behalf of the owner, provided the GPA explicitly authorizes such act.
The GST department may still ask for proof of ownership/possession documents, but the NOC from the GPA holder may support the application.
However, the primary owner or lawful possessor must ultimately provide ownership proof.
Along with GPA, submit valid ownership or possession proof (like sale deed, lease agreement, or electricity bill) in the name of the owner or lessee.
Generally No — GST authorities require documentary proof of ownership or lawful possession of the principal place of business.
Commonly accepted documents are:
Sale deed (if owned)
Lease/rent agreement (if rented)
Electricity bill/Property tax receipt in the applicant's name
GPA alone is not considered sufficient proof of ownership or possession because it only authorizes someone to act on behalf of the owner, but doesn’t prove possession or ownership.
Therefore, a GPA holder applying GSTIN in his/her name without valid ownership/lease proof is not typically accepted as valid proof.
2) Can a GPA holder give NOC to another person as an owner to apply for GSTIN?
Since GPA holder is an authorized representative, they can issue an NOC on behalf of the owner, provided the GPA explicitly authorizes such act.
The GST department may still ask for proof of ownership/possession documents, but the NOC from the GPA holder may support the application.
However, the primary owner or lawful possessor must ultimately provide ownership proof.
Along with GPA, submit valid ownership or possession proof (like sale deed, lease agreement, or electricity bill) in the name of the owner or lessee.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- TDS CREDIT MISMATCHING
- Buy back of shares u/s69
- RELATED TO TRIBUNAL APPEAL
- IS AUDIT MANDATORY IF COMMISSION INCOME IS MORE THAN 50 LAKH
- Sec 44ada applicable only or both
- EMI ISSUE IN HOUSING LOAN OLD REGIME
- TODAY INCOME TAX SITE IS NOT WORKING ANY OFFICIAL EXTENSION
- GST Rate for Catering Services
- Can we choose not to report losses in ITR3 if they cannot be carried forward?
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
