Rent Receipt Format in India: Revenue Stamp, PAN & GST Rules Explained (2026 Guide)

📌 Standard Rent Receipt Format

A valid rent receipt should include all mandatory fields to ensure acceptance by your employer and compliance with income tax regulations. Missing any field can lead to rejection of your HRA claim.

Mandatory Fields in Rent Receipt

The following fields must be present in every rent receipt:

• Tenant's name: Full name as per your employment records or PAN card
• Landlord's name and signature: Must be signed by the actual property owner or authorized representative
• Property address: Complete address with city, state, and PIN code where rent is paid
• Rent amount and payment mode: Exact amount paid (cash, cheque, UPI, bank transfer) with transaction reference if digital
• Rent period: Month/year for which rent is being paid (e.g., "January 2026" or "01/2026")
• Date of payment: Actual date when rent was transferred or handed over
• Receipt number: Unique serial number for tracking and maintaining records

📌 Revenue Stamp Rules

Revenue stamps are a critical compliance requirement for cash payments. Missing revenue stamps on cash receipts can invalidate your HRA claim, leading to rejection by employers and tax authorities.

When is Revenue Stamp Mandatory?

• Mandatory for cash payments above ₹5,000 per receipt
• A ₹1 revenue stamp must be affixed and signed across by the landlord
• The stamp must be partially on the receipt and partially on the document (crossed/signed)
• Not required for digital payments (bank transfer, UPI, cheque, NEFT, RTGS)
• Even if monthly rent is ₹5,000 or less, if you pay multiple months in cash and total exceeds ₹5,000, stamp is required

How to Affix Revenue Stamp

1. Purchase ₹1 revenue stamps from any post office or authorized stamp vendor
2. Affix the stamp on the rent receipt (typically at the bottom or near signature area)
3. Landlord must sign or write across the stamp so it cannot be reused
4. Ensure stamp is clearly visible and not damaged or torn

📌 Landlord PAN Requirement

The Income Tax Act mandates disclosure of landlord PAN details under certain circumstances. This requirement is strictly enforced by employers during HRA verification.

When is Landlord PAN Mandatory?

• If annual rent exceeds ₹1,00,000, landlords must provide their PAN details
• This applies to cumulative rent across all months in a financial year
• Employers will reject HRA exemption claims without PAN in such cases
• PAN should be mentioned either on the receipt itself or in a separate declaration
• For rent below ₹1 lakh annually, PAN is not mandatory but recommended

PAN Declaration Format

If PAN is not mentioned on the receipt, you can provide a separate declaration signed by the landlord:

📌 GST Applicability

Understanding GST rules for rent receipts is crucial to avoid unnecessary tax implications and ensure compliance with indirect tax regulations.

Residential Rent: Generally Exempt

• Residential rent is generally exempt from GST
• For salaried employees claiming HRA, GST is not applicable on residential rent
• No GST registration required by landlord if only renting residential property
• No GST charged on rent amount in most residential rental scenarios

When GST Applies

GST applies only if both conditions are met:

1. The landlord is registered under GST
2. The property is rented for commercial purposes (office, shop, warehouse, etc.)

💻 Digital Rent Receipts

With the increasing shift towards digital transactions and paperless documentation, digital rent receipts have become widely accepted for HRA claims and tax compliance.

Validity of Digital Rent Receipts

• Valid if signed digitally by landlord using digital signature or e-signature
• Must include all mandatory fields (tenant details, landlord PAN, rent period, property address)
• Accepted by employers for HRA exemption claims
• Accepted by Income Tax Department during tax filing and scrutiny
• Revenue stamp not required for digital payments (UPI, bank transfer, cheque)
• Can be stored as PDF or digital image for record keeping

📊 Compliance Checklist

Use this comprehensive checklist to ensure your rent receipts meet all regulatory requirements for both residential and commercial properties.

📌 Common Mistakes to Avoid

Avoiding these common mistakes will ensure your rent receipts are accepted without issues during HRA claims and income tax filing.

📌 Key Takeaways

• Use a standard rent receipt format with all mandatory fields: tenant name, landlord name and signature, property address, rent amount, payment mode, rent period, date of payment, and receipt number.
• Affix a revenue stamp for cash payments above ₹5,000. A ₹1 revenue stamp must be properly affixed and signed across by the landlord.
• Collect and submit landlord PAN if rent exceeds ₹1 lakh annually. PAN can be on the receipt or in a separate declaration.
• Understand that GST does not apply to residential rent for HRA claims. GST applies only to commercial rent when landlord is GST registered.
• Keep monthly receipts rather than annual receipts for easier verification and better documentation trail.
• Avoid common mistakes like unsigned receipts, missing revenue stamps, incomplete addresses, and missing PAN when required.

Frequently Asked Questions

Next Steps: Generate Compliant Rent Receipts

Now that you understand the rent receipt format requirements, create compliant receipts with all mandatory fields:

• Generate professional rent receipts using our Free Rent Receipt Generator
• Read our guide on How to Claim HRA with Rent Receipts
• Learn about Premium Subscription Features for unlimited watermark-free receipts
• Ensure all receipts include mandatory fields, revenue stamps (if applicable), and landlord PAN (if required)