GPA as proof of principal place in GST

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This query is : Resolved

Shan (Querist)

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?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

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.

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