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GST Declaration of Principal Place of Business

Declare the premises from which you will run your business when applying for GST registration in Form GST REG-01.

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GST Documents · Free, no sign-up · Downloads as an editable Word (.doc) file

What it is

Every GST applicant must state a principal place of business: the main place in the State where the business is carried on and its books are kept. The application in Form GST REG-01 asks for proof of the premises, such as an ownership document, rent agreement or consent letter, and the nature of possession. A signed declaration describing the premises and how they are occupied is often uploaded along with that proof, especially where the premises are shared or owned by a relative.

When it is used

  • Applying for GST registration in a State.
  • Adding or changing the principal place of business by amendment.
  • Premises used free of rent or shared with a family member or another business.

What the template covers

  • Entity name, type and PAN
  • Address of the principal place of business
  • Nature of occupation: owned, rented, leased, shared or consent
  • Statement that books and records are kept there
  • Undertaking to inform changes
  • Authorised signatory and designation

Details you will need

The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.

Declaration

Date; Place

Entity

Entity Name; Entity Type; PAN of Entity

Premises

Premises Address (Principal Place of Business); Nature of Occupation

Signatory

Signatory Name; Designation

Proof of the premises is mandatory with REG-01, and officers often raise queries in Form GST REG-03 if the documents do not match the declared address. Physical verification of premises may be required in some cases. Changes in the principal place of business are core-field amendments and need approval. No stamp duty applies to the declaration itself.

Generate the GST Declaration — Principal Place of Business

Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.

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Need this checked against your facts, or the registration or filing that follows (e.g. GST registration or returns)? Contact SKAG and Associates

NOC for GST Premises No Objection Certificate from property owner for use of premises as GST principal place of business. GST Authorization Letter Letter of authorisation for GST registration / filing / appearance before GST officer. Required for partnerships, LLPs and companies. Resolution Appointing GST Authorised Signatory Certified true copy of the board resolution (company), designated partners' resolution (LLP), partners' resolution (firm) or managing committee resolution (trust / society) appointing the primary and other authorised signatories for GST registration, returns and proceedings under Rule 26 of the CGST Rules, 2017. Upload it on the GST portal with Form GST REG-01 or a non-core amendment. Commercial Rent / Lease Agreement (Shop, Office) Lease of a shop, office or other commercial premises: term, rent with periodic escalation schedule, security deposit, lock-in, notice, GST on rent (forward charge or reverse charge where the landlord is unregistered), TDS on rent, fit-out, maintenance, compliances, holding over, Delhi stamp duty and registration. TDS under Sections 194-I / 194-IB / 195 of the Income-tax Act, 1961 up to 31 March 2026 and Section 393 of the Income-tax Act, 2025 from 1 April 2026.

Frequently asked questions

What documents prove the principal place of business?

For owned premises, a property tax receipt, electricity bill or ownership document; for rented premises, the rent agreement and a utility bill; for shared or rent-free premises, a consent letter with the owner's proof.

Can a residential address be the principal place of business?

Yes, if the business is actually carried on from there and the documents support it.

Can I have more than one place of business in a State?

Yes. One is declared as the principal place and the others as additional places of business in the same registration.

This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.

Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.

Last updated: 30 October 2026

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