Kaagazaat

GST Reverse-charge Declaration (Unregistered Landlord)

At a glance

Price: Free, always.
Stamp duty: A declaration of fact, signed by the person making it and addressed to someone who signs nothing, does not create or transfer a right and is not stamped as an agreement in Punjab or Chandigarh.
Registration: Not required.
Witnesses: Not required.

Free

Free, always.

Free: up to 5 documents a day.

Guided questions, full draft on screen, download in Word.

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Also called

RCM Declaration by Landlord
Declaration of Non-registration under GST
Landlord Declaration for Reverse Charge on Rent
Unregistered Supplier Declaration
Self-declaration of Landlord for GST
Rent Under RCM Declaration

When you need it

A landlord who is not registered for GST often lets premises to a business that is. The tenant's accountant then needs two things in writing before the tenant pays rent without GST: a statement from the landlord that it is not registered, and the facts the tenant needs to decide how the rent is treated for GST (whether the tenant itself must account for GST on the rent under reverse charge, or not at all).

This declaration is that statement. The landlord says in it that it holds no GST registration, why (for example, turnover below the registration limit), that it has charged no GST on the rent and will not issue a GST invoice, and that it will tell the tenant promptly if it becomes registered. The tenant can then keep it on file with the rent receipts or rent invoices. It records facts only. It does not tell the tenant whether GST is payable, and it does not decide the rule. Whether and how GST applies to commercial rent from an unregistered landlord has changed over time and depends on the notifications in force on the date of each payment. The tenant's accountant should confirm the rule for each year.

Whether you can fill this in here

You can fill this in here

You can fill this one in on this site, and read the whole draft on screen before you decide anything about it. It is a carefully drafted template; it is not advice about your own facts.

Fill this one in

See stamp duty, registration and witnesses

What follows is written for Punjab and Chandigarh. It states the position there rather than describing how it varies, so the amounts below are the ones that apply — worth confirming at the sub-registrar’s office, because rates change. If the property is anywhere else in India, none of this is yours.

Stamp duty

A declaration of fact, signed by the person making it and addressed to someone who signs nothing, does not create or transfer a right and is not stamped as an agreement in Punjab or Chandigarh. If the Tenant wants it sworn as an affidavit, it must be on stamp paper of the value required for an affidavit; check the current figure with the Sub-Registrar or e-stamp portal. This template states no duty figure.

Registration

Not required. It creates no interest in the premises.

Notarisation

Not required. Some tenants ask for the declaration to be notarised or sworn for their own audit file; if so, that is done in addition to this document.

Witnesses

Not required.

Request Stamp Paper

Sample preview — placeholder answers, not your data

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DECLARATION BY LANDLORD (NOT REGISTERED FOR GST)

I, Gurpreet Singh Sethi, of House 45, Sector 8-C, Chandigarh 160008, PAN ABCDE1234F, the Landlord of the premises described below, make this declaration at Chandigarh on 1 April 2026 for Northline Analytics Private Limited, GSTIN 03ABCDE1234F1Z5 (the "Tenant").

1. THE PREMISES AND THE RENT

1.1 I let Office 304, Third Floor, Tower B, Elante Business Park, Industrial Area Phase 1, Chandigarh 160002 (the "Premises") to the Tenant under Commercial Lease Deed dated 1 April 2026 (the "Lease"), at a monthly rent of ₹85,000 (Rupees Eighty Five Thousand only).

2. WHAT I DECLARE

2.1 I am not registered under the Goods and Services Tax law, and I hold no GST registration number, in any State or Union Territory.

2.2 I am not registered because my total taxable supplies in the financial year are below the limit above which registration is required, and rent from this property is my only taxable supply.

2.3 My other taxable supplies, if any, are: Rent from a second shop, Sector 22-B, Chandigarh, at 30000 a month.

2.4 I have not charged GST on the rent, and I do not issue GST tax invoices. I issue only rent receipts or rent invoices that show no GST.

2.5 The facts in this declaration are true to my knowledge. If I become liable to register, or I register, for any reason, I will tell the Tenant in writing within 7 days of becoming liable or registering, and I will give the Tenant my GST registration number.

3. WHAT THIS DECLARATION DOES NOT DO

3.1 This declaration states facts about my GST position. It is not tax advice, and it does not say whether GST is payable on the rent, by whom, or in what manner.

3.2 I understand that the Tenant will decide for itself, with its own advisers, whether it must account for GST on the rent, including by way of reverse charge, under the law and notifications in force on the date of each payment. If the Tenant does account for GST on that basis, I will not claim from the Tenant any amount on account of GST over and above the rent in the Lease.

3.3 I will give the Tenant, on request, any further information about my GST status that the Tenant reasonably needs for its returns and records.

DECLARED at Chandigarh on 1 April 2026.

LANDLORD
Gurpreet Singh Sethi
Signature: ______________________________
Date: 1 April 2026

Questions about this document

Does the GST Reverse-charge Declaration (Unregistered Landlord) need stamp paper or stamp duty in Punjab and Chandigarh?

A declaration of fact, signed by the person making it and addressed to someone who signs nothing, does not create or transfer a right and is not stamped as an agreement in Punjab or Chandigarh.

See the full position on stamp duty, registration and witnesses

Does the GST Reverse-charge Declaration (Unregistered Landlord) need registration in Punjab and Chandigarh?

Not required.

See the full position on stamp duty, registration and witnesses

What does the GST Reverse-charge Declaration (Unregistered Landlord) cost on Kaagazaat?

Free, always.

Does the GST Reverse-charge Declaration (Unregistered Landlord) need witnesses?

Not required.

See the full position on stamp duty, registration and witnesses

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