CBIC Circular No. 257/03/2026-GST dated 26 October 2026 prescribes three formats that applicants must upload as proof of their principal place of business in certain situations. They are reproduced below exactly as issued in the circular, with a Word version of each that you can download and fill in.

For what the circular says about documents, officers' queries and timelines, read our summary: New GST Registration Guidelines: Circular 257/03/2026-GST Explained.

Which format do you need?

Your situationFormatUpload along with
The premises stood in the name of a deceased ancestor, and no document is in your nameAnnexure IV: AffidavitDeath certificate, and one of property tax receipt / municipal khata / property identification document / electricity bill / water bill
Rented premises, but there is no rent or lease agreementAnnexure V: UndertakingOne of the above documents in your name or the owner's name, such as the latest electricity or water bill
Premises owned by a family member, partner or director and given to you on consentAnnexure VI: Consent letterOne of the above documents in the consenter's name. If there are co-owners, consent of all of them is needed.

Filling in: replace every item in [square brackets] with your details. The circular requires the Annexure IV affidavit to be on non-judicial stamp paper of minimum value ₹100, executed before a First-Class Judicial Magistrate, Executive Magistrate or Notary Public. The Annexure VI consent letter is on plain paper, signed by the owner. Upload clear, complete and legible scans.

Annexure IV: Affidavit for GST Registration (Inherited Property)

Annexure-IV

Affidavit for GST Registration (Inherited Property)

(To be executed on a non-judicial stamp paper of minimum value ₹100 in the presence of First-Class Judicial Magistrate or Executive Magistrate or Notary Public)

AFFIDAVIT

I, [Name of Applicant], S/o / D/o / W/o [Father/Spouse Name], aged about [Age] years, residing at [Full Address of Residential Premises], do hereby solemnly affirm and declare as under:

  1. That I am an Indian by nationality.
  2. That I am the legal heir/one of the legal heirs of [Name of Deceased Ancestor] (hereinafter referred to as "the deceased"), who passed away on [Date of Death].
  3. That the property located at [Full Business Address for GST Registration] (hereinafter referred to as "the said premises") was registered/stood in the name of the deceased.
  4. That I have lawful possession of the said premises and am carrying on my business/sole proprietorship from the said premises under the name and style of M/s [Business Name].
  5. That I am responsible for paying the utility bills (Electricity/Water/Property Tax) for the said premises.
  6. That I am solely responsible for all activities and tax liabilities arising out of the business conducted at the said premises.
  7. That this affidavit is submitted to the Goods and Services Tax authorities for the purpose of obtaining GST Registration and the facts stated are true to the best of my knowledge and belief.

Deponent

VERIFICATION

Verified at [Place] on this [Date] Day of [Month, Year] that the contents of this affidavit are true and correct to the best of my knowledge and belief, and nothing has been concealed therein.

Annexure V: Undertaking for GST Registration (No Rent Agreement)

Annexure-V

Undertaking for GST Registration (No Rent Agreement)

I, [Applicant Name], S/o / D/o / W/o [Father/Spouse Name], aged about [Age] years, residing at [Full Address of Residential Premises], do hereby solemnly affirm and declare as under:

  1. That I am a citizen of India.
  2. That I am the proprietor / promoter / authorized signatory of M/s [Business Name].
  3. That I am carrying on my business activities from the premises situated at [Full Business Address for GST Registration] (hereinafter referred to as "the said premises").
  4. That the said premises is owned by [Landlord/Owner Name].
  5. That I do not have any formal written rent or lease agreement executed with the owner of the said premises.
  6. That I am in lawful possession and occupation of the said premises since [Month/Year], and am conducting my business under the name and style of M/s [Business Name] from the said premises.
  7. That I am responsible for the payment of utility charges, including electricity, water, and/or other applicable charges, in respect of the said premises.
  8. That I am responsible for all statutory, legal, and tax compliances under the Central Goods and Services Tax (GST) Act, 2017 and rules made thereunder in respect of the business carried on from the said premises.
  9. That this affidavit is being furnished for the purpose of obtaining GST registration
  10. That I am responsible for all legal and tax compliances at this address.
  11. The contents of this undertaking are true to the best of my knowledge and belief.

Signature

Annexure VI: Consent Letter

Annexure-VI

CONSENT LETTER

Date: [DD/MM/YYYY]

To Whomsoever It May Concern

Subject: Consent for use of premises for GST Registration

I/We, [Owner's Full Name], son/daughter of [Father's/Mother's Name], residing at [Owner's Address], and being the lawful owner(s) of the premises situated at [Full Address of Premises] (hereinafter referred to as "the said premises"), do hereby solemnly affirm and declare as under:

  1. That I/We have permitted [Applicant's Full Name / Business Name], who is my/our [relationship, e.g., son/daughter/brother/tenant/authorized occupant], to use the said premises for the purpose of obtaining registration under the Central Goods and Services Tax (GST) Act, 2017 and rules made thereunder and for carrying on business activities therefrom.
  2. That I/We have further permitted the applicant to use either the entire said premises or an exclusively earmarked and clearly demarcated portion thereof, more particularly described as:

    [Insert precise description e.g., "Cabin No. 3, First Floor, admeasuring approximately __ sq. ft., located on the right-hand side of the staircase," or "Workstation area marked 'B' in the attached layout plan, admeasuring approximately ___ sq. ft."] (hereinafter referred to as "the allocated premises", where applicable).

  3. That the allocated premises, where applicable, is independent, clearly identifiable, and exclusively assigned to the applicant for carrying on business activities, notwithstanding that the overall property may be shared with other occupants/entities.
  4. That I/We have no objection whatsoever to the applicant using the said premises or the allocated premises, as the case may be, as its/their Principal/Additional place of business for the purposes of registration under the Central Goods and Services Tax (GST) Act 2017 and rules made thereunder and for all related statutory compliances.

This consent is granted voluntarily, with my/our full knowledge and without any coercion or undue influence.

Owner's Details:
Name: [Owner's Full Name]
PAN: [Owner's PAN]
Contact Number: [Phone Number]
Signature of Owner:
Name: [Owner's Name]

The formats above are reproduced from CBIC Circular No. 257/03/2026-GST dated 26.10.2026 without changes, including the wording of item 9 of Annexure V, which reads "affidavit" in the original.