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Guide

What to Do If Someone Uses Your Property Address for GST Registration Without Permission

By TheFinanceBase Team 9 min read

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First determine whether your PAN was used or only your address. If the GST registration uses your PAN, report the registration through the GST Portal’s PAN-misuse functionality and keep the acknowledgement reference (ARN). If the registration uses someone else’s PAN but lists your property, send a dated, evidence-backed representation to the GST jurisdictional officer for that GSTIN and ask for verification of the premises and supporting documents. Do not try to cancel another person’s registration through the taxpayer login.

Start by identifying what was misused

A GST registration can show your property as a declared place of business without giving you control over the taxpayer account. The correct response depends on whether the other person used your tax identity, your address, or both.

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PAN misuse

PAN misuse is the higher-risk situation. It means a GST registration was obtained using your Permanent Account Number even though you did not apply for it or authorise it. The GST Portal has a specific “Functionality to Check Misuse of PAN” process for this situation. It lets an aggrieved person identify registrations connected with their PAN and report registrations they did not obtain.

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Address-only misuse

Address-only misuse means your property is shown as the place of business, but the GSTIN appears to belong to a person or entity using a different PAN. The official PAN-misuse process is not described as a general complaint form for property owners in this situation. You should instead make a written representation to the jurisdictional GST authority linked to the registration and provide evidence that the premises were used without permission.

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An address listing by itself does not prove that the business operates there, that the owner consented, or that the registration is fraudulent. It is a fact the officer should verify against the registrant’s documents and the actual circumstances.

Verify the GSTIN and declared details

Before writing to an authority, collect the information that identifies the registration. Use the public GST taxpayer search to note the GSTIN, legal name or trade name, and the declared place details available to you. If you suspect your PAN was used, use Search taxpayer > Search by PAN on the GST Portal to see registrations associated with your PAN.

  • Record the GSTIN exactly as displayed.
  • Save or print the taxpayer-search result and the address listing, including the date you accessed it.
  • Note the state and jurisdiction shown for the registration; that determines which officer receives an address representation.
  • Check whether the legal name is familiar and whether you ever signed a lease, consent letter, no-objection certificate (NOC), or other authorisation.
  • Do not treat a search result as proof that tax has been collected, that a business is operating, or that a crime has been established.

If you cannot find a GSTIN but have received a GST letter at your address, preserve the envelope, delivery date, letter number, and every attachment. Those details can help the authority locate the registration.

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If your PAN was used: use the GST Portal complaint feature

The GST Portal’s official guidance says that “Any person aggrieved of having his PAN misused, may directly or through an authorized representative, register a complaint at GST Portal.” The complaint is routed to the concerned jurisdictional authority for enquiry and suitable action.

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  1. Open the GST Portal and choose Search taxpayer, then Search by PAN.
  2. Enter your PAN and complete the identity or validation information requested by the portal. The fields can vary depending on whether the PAN belongs to an individual or an entity.
  3. Review the GST registrations returned for that PAN.
  4. Select each GSTIN that you did not obtain or authorise and use the PAN-misuse reporting option.
  5. Submit the complaint with the requested identity details and supporting information.
  6. Save the acknowledgement reference number (ARN) generated for each GSTIN reported.

The official note states that an ARN is generated for every GSTIN reported and that you can track the application through the portal, including before login where the tracking function is available. Keep a screenshot or downloaded acknowledgement as well as the ARN itself.

What to explain in a PAN-misuse complaint

  • That you are the PAN holder or authorised representative.
  • That you did not apply for, operate, or authorise the listed GST registration.
  • When you first discovered the registration.
  • Whether any identity document, digital signature, email address, or mobile number was also used without permission.
  • Any immediate consequences, such as tax notices, invoices, bank communications, or letters delivered to you.

Use only facts you can support. The complaint begins an enquiry; it does not itself prove that the registrant committed fraud or automatically cancel the GSTIN.

If only your address was used: write to the jurisdictional officer

For an address-only case, send a dated representation to the GST jurisdictional authority for the GSTIN. The registration rules provide for officer enquiry and recognise cancellation where a person does not conduct business from the declared place of business. Rule 13 of the GST Registration Rules lists the ground that a person “does not conduct any business from the declared place of business.” That is a ground for the officer’s process, not an automatic cancellation based solely on an owner’s allegation.

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What your representation should contain

  1. Your identity and contact details: state your full name, postal address, email address, and telephone number. If you are writing for a company, society, landlord, or other owner, identify your authority to do so.
  2. The premises: give the complete address, unit or plot number, and your relationship to it (owner, lawful occupier, society manager, or another documented status).
  3. The GSTIN: include the GSTIN, legal name or trade name, and the date you found the address listing.
  4. The consent history: say clearly whether you ever signed a lease, NOC, consent letter, or other authorisation. If there was a former tenant or licence, describe the dates and whether it ended.
  5. The requested checks: ask the officer to verify the declared premises, the registrant’s ownership or occupancy documents, and the consent or address proof submitted with the registration.
  6. The outcome sought: request appropriate action under the registration rules if the registrant cannot establish a genuine business connection with the premises.

Address the letter to the proper officer or GST jurisdiction shown for the registration. Submit it through an official channel that gives you a dated acknowledgement, such as the authority’s prescribed email, office receiving counter, or another verifiable government submission route. Keep the acknowledgement number, sent email with headers, or stamped copy.

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Evidence to attach

  • Ownership document, registered agreement, municipal or property-tax record, or other document identifying the premises and your interest in it.
  • Utility or society records that connect you to the address.
  • The lease, NOC, or consent document, if one existed; if none existed, state that plainly rather than creating a substitute.
  • A dated screenshot or printout of the GST taxpayer-search result.
  • Copies of letters or parcels delivered to the premises for the registrant.
  • Relevant messages, emails, or notices showing when you objected or learned of the registration.

Send copies, not irreplaceable originals, unless an officer gives you a verifiable written instruction to produce an original. Redact unrelated personal information where it is not needed to establish the address or identity.

Choose the route that matches your facts

Situation Officially described route Records to retain Important limit
Your PAN was used to obtain the GSTIN Search taxpayer > Search by PAN; report each unauthorised GSTIN through the PAN-misuse feature; track the ARN GSTIN, validation details, identity records, complaint acknowledgement and ARN The feature is documented specifically for PAN misuse
Your address was used, but your PAN was not Written, evidence-backed representation to the GST registration’s jurisdictional authority; request premises and document verification Ownership or occupancy proof, consent or lease records, screenshots, submission and acknowledgement The reviewed official guidance does not identify a dedicated address-only owner portal form

Use GSTN support for portal problems, not as a substitute for adjudication

If the PAN-misuse page, search function, or complaint submission is technically failing, use the GSTN Self Service Portal. Search the issue first, read the related FAQ or manual, and select No, I want to lodge my complaint if the guidance does not resolve the technical problem. The system provides a ticket reference for tracking.

A technical support ticket can document that a portal function failed, but it is not the same as a jurisdictional officer’s enquiry. The support route does not promise a decision on whether an address was used lawfully or whether a GSTIN should be cancelled. Include the error message, date and time, browser or device details, screenshots, and any ARN or GSTIN involved.

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Do not try to cancel someone else’s GST registration

The GST Portal cancellation manual describes a logged-in taxpayer’s own application for cancellation, followed by review by a tax official and an ARN. That workflow is for the registrant who controls the account. A property owner should not attempt to sign in as the other taxpayer, submit a cancellation application on that taxpayer’s behalf without authority, or treat a third-party complaint as if it were the registrant’s cancellation request.

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Your role is to report the facts and provide evidence. The proper officer decides what enquiry, notice, suspension, or cancellation action is legally available.

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What to do if an authority contacts you

Read every notice carefully and respond by the stated deadline and through the stated channel. Preserve the notice, envelope or electronic delivery record, attachments, and proof of your response. Explain your connection to the premises, whether you gave consent, and the documents you rely on. Do not ignore a notice simply because you are not registered under GST.

If the matter results in an adjudicating-authority decision or order affecting you, the GST Portal appeal FAQ states that an unregistered person aggrieved by such a decision or order may appeal within three months after communication, subject to the applicable filing requirements. The FAQ also describes procedural conditions and a pre-deposit requirement for the covered demand-order appeal route. The exact remedy depends on the order, so have a GST professional or lawyer review it promptly; do not assume that the three-month period is a general deadline for an initial address-misuse letter.

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When legal or police advice becomes important

The national GST workflow does not establish one police or civil remedy for every address-only case. Obtain local advice quickly when any of the following applies:

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  • A consent letter, lease, ownership record, or identity document appears to have been forged.
  • Your PAN, Aadhaar-linked details, digital signature, email, or mobile number was used.
  • You receive a demand, summons, inspection notice, or adjudication order.
  • Officials or creditors repeatedly contact you about the registrant.
  • The property is being used, occupied, or represented to customers without your permission.
  • The jurisdictional authority does not acknowledge a well-supported representation and the issue is causing continuing harm.

A lawyer can help preserve evidence, frame a response to a notice, and identify state-specific police or civil options. Do not accuse a named person publicly or submit claims you cannot support; keep communications factual and directed to the competent authority.

Practical record-keeping checklist

  • Create a folder containing the GSTIN search result, all letters, emails, screenshots, and attachments.
  • Write a short chronology: when you discovered the registration, when you contacted anyone, and when each submission was made.
  • Store each ARN, ticket number, delivery receipt, and acknowledgement in the chronology.
  • Keep copies of the ownership, occupancy, lease, and NOC records that establish your relationship to the premises.
  • Record calls in a contemporaneous note with the date, number, person’s name, and substance of the conversation; follow up important calls in writing.
  • Use secure storage and share identity documents only with the official authority or a professional who needs them.

A concise representation structure

You can organise your letter with the following headings, adapting the wording to your facts:

Subject: Request to verify GST registration showing my premises without consent
  1. Identify yourself and the premises.
  2. State the GSTIN, legal or trade name, and discovery date.
  3. State whether you ever gave consent, signed a lease, or issued an NOC.
  4. Explain why the listed address is inaccurate or unauthorised.
  5. List the attached evidence.
  6. Request verification of the declared place and submitted address documents, and appropriate action under the registration rules.
  7. Ask for an acknowledgement and a contact or reference number.

This format keeps the issue focused on verifiable facts and the officer’s authority to investigate. It does not claim that cancellation is automatic or that you have proved an offence.

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Bottom line for property owners

Check the PAN before choosing a complaint route. Use the GST Portal’s PAN-misuse feature and retain the ARN when your PAN is involved. When only the address is listed, make a documented representation to the GST jurisdictional officer, attach proof of your connection to the premises and lack of consent, and request verification. Use GSTN support only for portal failures, preserve every acknowledgement, and obtain prompt professional advice if you receive an order, discover forgery, or face identity misuse.

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