# Business Premises Verification Queries: How to Present Address Evidence

Present GST address evidence by explaining the business’s legal basis for using the premises and linking that basis to the exact registered or proposed address. Provide complete, legible documents suited to owned, rented, consent-based or shared premises. A collection of utility bills without an explanation of names and address differences can leave the actual query unresolved.

## Identify the proceeding and the address questioned

Determine whether the query arises during a registration application, an amendment, physical verification or a later cancellation proceeding. The form, response date and relevant evidence can differ.

Record the full address, including unit, floor, building, street, locality and PIN code. Compare it with the application, registration certificate and documents submitted earlier.

Preserve the query and annexures. If it refers to a visit or photograph, identify the date and factual observation. Do not assume that a concern about one additional place of business applies automatically to every location.

## Choose evidence by occupancy basis

CBIC Instruction 03/2025 addresses processing of registration applications and provides guidance on premises documents. It distinguishes owned, rented, consent-based and shared arrangements, with details depending on the actual document situation.

| Occupancy basis | Core evidence to assess | Explanation often needed |
|---|---|---|
| Owned | Suitable ownership-linked proof | Connection between owner and applicant |
| Rented or leased | Valid agreement and relevant premises proof | Lessor, tenant and exact unit covered |
| Consent-based | Consent and supporting identity/ownership records | Authority to use the specified premises |
| Shared | Agreement or appropriate consent basis | Identifiable area and actual business use |

This table summarises evidence organisation; the applicable form instructions and current legal requirements determine the actual submission.

## Apply the registration-document guidance accurately

For owned premises, the 2025 instruction recognises one suitable ownership-establishing document of the described kind rather than demanding every possible property record. For rented premises, the registered or unregistered agreement situation and whose name appears on the utility record can affect the supporting set.

Do not apply one rigid rule such as “landlord PAN is always mandatory” to every case. Read the actual instruction and facts before supplying unnecessary personal documents.

The instruction concerns registration processing. A later enquiry into whether a business actually operates at a location may require factual transaction evidence beyond the initial application pack, assessed within the relevant proceeding.

## An illustrative address discrepancy

A Bhopal wholesaler’s lease identifies Unit 12, First Floor, while its application says Shop 12 without the floor. The electricity record uses an older street name, and the municipal record shows the renamed street.

Prepare a short address-comparison sheet connecting the unit and current locality, supported by the actual records. Explain the naming difference instead of editing the utility document or submitting a new invented address.

If the application itself is wrong, identify the appropriate amendment or clarification route. A narrative explanation cannot substitute indefinitely for correcting a registration detail that genuinely requires correction.

## Show the business’s actual connection

Where the query concerns existence or operation, organise records appropriate to the business: stock location, inward or outward movement, service-delivery records, employee presence, customer correspondence or signage evidence where relevant.

A service business need not have a warehouse merely because a trading business normally does. Explain the actual activity and how it uses the premises, without manufacturing physical stock or office features for photographs.

For shared premises, identify the space and authorised use clearly. Multiple businesses using one building does not by itself explain whether this applicant has the claimed right and presence.

## Prepare photographs factually

Use clear, dated photographs showing relevant identifying features and the business area where appropriate. Preserve original files and explain when the photographs were taken.

Current photographs show current conditions. They should not be presented as proof of the exact state of premises on an earlier inspection date unless genuine contemporaneous evidence supports that claim.

If the premises were temporarily closed, explain the actual reason and dates with available support. Do not conceal a relocation by photographing a former location after it is no longer used.

## Keep physical verification records distinct

Rule 25, as substituted by Notification 38/2023, provides for physical verification in specified circumstances and the related report in REG-30. Preserve any available report and compare its observations with your evidence.

A taxpayer’s own photo pack is different from an officer’s verification report. Identify disagreements factually, such as a wrong unit visited or a date when authorised staff were absent, and support them where possible.

Record communications requesting access or clarification. Avoid relying solely on an informal assurance that a visit will be repeated or a discrepancy will be ignored.

## Check authority and document consistency

Ensure the person granting consent or signing the lease has the relevant authority under the actual ownership arrangement. A relative’s verbal permission may not establish the complete documentary basis needed for the submission.

Compare names, dates, unit numbers and coverage periods across the documents. An expired agreement or record for an adjoining property needs explanation rather than silent inclusion.

Keep sensitive identity details within the necessary evidence set. Do not circulate landlord or owner documents more widely than the business process requires.

## Submit a concise address narrative

Arrange the reply around occupancy basis, address match, actual use and the specific discrepancy. Index each document and preserve the exact filed version and acknowledgement.

The strongest premises pack lets a reviewer understand who may use the location, which location it is and what the business actually does there. Clear factual links are more useful than an excessive bundle of unrelated property papers.

## Sources and references

- [CBIC Instruction 03/2025 GST: Documents for registration applications](https://static.pib.gov.in/WriteReadData/specificdocs/documents/2025/apr/doc2025418542101.pdf)
- [Notification 38/2023 Central Tax: Registration and related rule amendments](https://gstcouncil.gov.in/sites/default/files/2024-05/gst-ct-38-2023.pdf)
- [GSTN: View and download notices and demand orders](https://tutorial.gst.gov.in/userguide/taxpayersdashboard/View_Notices_and_Demand_Orders.htm)