Why Businesses Prefer Virtual Offices in Navi Mumbai?
A virtual office in Navi Mumbai gives businesses a legal commercial address without renting physical office space. It supports GST registration, company incorporation, and official communication. It also allows teams to work remotely from any location.
A virtual office space also includes mail and courier handling, access to meeting rooms, and basic business support services. Companies can use a premium Navi Mumbai address on websites, invoices, and legal documents. This improves trust and strengthens brand image.
This model is highly useful due to rising office costs in the region. Office rents in the Mumbai Metropolitan Region rose by around 11% year-on-year in Q3 2025, as per the Knight Frank India Q3 2025 Report. Areas like Vashi, CBD Belapur, Airoli, and Nerul also show high rental rates. Grade-A offices here come with heavy deposits and strict lock-in periods.
Navi Mumbai's Business Landscape in 2026
Navi Mumbai has emerged as one of India's fastest-moving commercial ecosystems, powered by mega infrastructure and rising institutional investment.
- The Navi Mumbai International Airport (NMIA) began commercial operations on December 25, 2025, scaling to 60+ daily departures by mid-2026, with 90 million passenger capacity.
- The Atal Setu (MTHL), India's 22 km sea bridge, has cut South Mumbai–Navi Mumbai travel time from 2 hours to just 20 minutes.
- Reliance acquired a 74% stake in Navi Mumbai's Integrated Industrial Area (IIA) for ₹1,600 crore, signaling deep institutional confidence.
- Accenture, Capgemini, and L&T Infotech anchor the Airoli–Mahape–Vashi IT belt, with fresh GCC expansion in 2026.
- Vashi commands ₹25,000–₹40,000 per sq ft, and Belapur CBD ₹18,000–₹30,000 per sq ft, with rental yields of 6–8%.
Virtual Office vs Physical Office in Navi Mumbai
A virtual office in Navi Mumbai can reduce operational costs by up to 95% in the first year. Businesses can use these savings for hiring, marketing, and product growth.
Here is a simplified comparison between a physical office and a virtual office space in Navi Mumbai:
| Cost / Factor | Physical Office in Navi Mumbai | Virtual Office in Navi Mumbai |
| Monthly Rent | ₹80,000 – ₹2,50,000+ | ₹899 – ₹6,000 |
| Security Deposit | ₹5 lakh – ₹20 lakh (6–12 months) | Not required |
| Setup Cost | ₹5 lakh+ upfront | Not required |
| Utilities & Admin | ₹20,000+ monthly | Included |
| Lease Lock-in | 11–36 months | Flexible / no lock-in |
| GST Registration | Requires leased proof | Included/assisted |
| MCA Address | Requires physical lease | Included |
| Scalability | Space-bound | High, location-flexible |
| Remote Work | Low efficiency | High efficiency |
| Setup Time | 3–6 weeks | 24–72 hours |
| Annual Cost | ₹12 lakh – ₹40 lakh+ | ₹10,000 – ₹30,000 (Approx) |
Choosing between a virtual and physical office impacts both cost efficiency and speed of market entry.
Who Should Get a Virtual Office Address in Navi Mumbai?
Here are the key businesses and professionals who can benefit from a virtual office space in Mumbai:
- E-commerce Sellers & D2C Brands: This step is required before setting up inventory with any Amazon, Flipkart, or third-party fulfillment center across Western India. A virtual office address allows GST registration for e-commerce sellers under Maharashtra (State Code 27) by serving as their Principal Place of Business (PPOB). It also enables businesses to list warehouses in locations like Bhiwandi, Panvel, Taloja, or the JNPT–Nhava Sheva belt as Additional Places of Business (APOB) through Form GST REG-14.
- MSMEs & Small Businesses: Small manufacturers, traders, and service providers can maintain a professional business presence while keeping overhead costs low. It removes the need for expensive Grade-A office leases.
- Freelancers & Consultants: Professionals such as CAs, lawyers, architects, and digital marketers can display a premium address on invoices and websites. This enhances credibility and builds stronger client trust.
- Remote-First & Hybrid Teams: Companies with distributed teams in Navi Mumbai use virtual offices for official registrations. Their employees can work remotely while the business maintains a formal address.
- Foreign Companies & NRIs: Foreign entities and NRIs setting up Indian operations can use a virtual office as their registered address in Navi Mumbai. They can manage operations from abroad without needing physical infrastructure.
- Multi-State Businesses: Companies expanding into Maharashtra can use a Navi Mumbai virtual office as an APOB under GST. This helps them operate in the state without setting up a physical office, while staying fully compliant with GST regulations.
- Coaching Institutes & EdTechs: Education businesses targeting the Mumbai region can use a Navi Mumbai address to build regional credibility and visibility.
- Import-Export Firms: Trading and logistics companies benefit from Navi Mumbai’s proximity to JNPT port. A virtual office supports IEC, AD Code, and customs-related registrations.
- Consultants & Agencies: Marketing, legal, HR, and IT agencies use virtual offices to expand into multiple cities. They avoid the cost and complexity of setting up physical offices.
What Can You Use Your Virtual Office Address in Navi Mumbai For?
A virtual office acts as a fully compliant and versatile business address in Navi Mumbai. It supports a wide range of registrations, filings, and operational needs:
1. GST Registration
A virtual office for GST registration in Navi Mumbai serves as the PPOB in Maharashtra (State Code 27). Providers issue a notarized NOC and leave-and-license agreement in line with the Bombay Stamp Act, 1958. These documents are formatted for GST authorities, making the address valid for obtaining a GSTIN.
2. Company Registration (Pvt Ltd / LLP / OPC with MCA)
A virtual office setup provides a valid registered address for company incorporation with the ROC Mumbai. It fulfills Form INC-22 requirements through e-stamped agreements, NOC, and utility proof aligned with MCA V3 portal norms. The virtual office for company registration address also supports Form INC-20A and future office changes within Maharashtra.
3. MSME (Udyam) Registration
Using a Navi Mumbai address enables MSME Registration and access to Maharashtra-specific incentives. These include capital subsidies, SGST reimbursement, stamp duty exemptions, and power tariff benefits under state policies. Businesses can also access MSInS grants, priority lending, TReDS onboarding, and government procurement opportunities.
4. Import Export Code (IEC)
The DGFT accepts virtual office addresses in Navi Mumbai for IEC registration. This is beneficial for exporters operating through key ports like JNPT–Nhava Sheva and Mumbai Port, supporting smooth international trade compliance.
5. Trademark Filing
A virtual office can be used as the official address for trademark registration in Navi Mumbai, as per IP India’s Mumbai jurisdiction. It ensures proper receipt of examination reports, notices, and hearing communications from the Trade Marks Registry.
6. Current Bank Account Opening
Major banks such as HDFC Bank, ICICI Bank, Axis Bank, Kotak Mahindra Bank, and IDFC First Bank accept virtual office documentation. They require a valid NOC, lease agreement, and a recent utility bill from recognized providers like Tata Power, Adani Electricity, or MSEDCL for KYC verification.
7. Website, Visiting Cards & Google Business Profile
A Navi Mumbai virtual office address enhances brand credibility across websites, invoices, and Google Business Profiles. It builds trust with clients, investors, and partners, while improving visibility in “near me” searches across the Mumbai Metropolitan Region.
Documents Included in Our Navi Mumbai Virtual Office
A virtual office package in Navi Mumbai comes with a complete set of compliance-ready documents. These documents support GST registration, company incorporation, and other official filings.
- A signed and notarized NOC from the property owner, valid for use across Maharashtra government portals
- An 11-month registered rent agreement executed on SHCIL e-stamp paper (usually ₹100–₹200 as per the Maharashtra Stamp Act)
- A recent electricity bill from Tata Power, Adani Electricity Mumbai Limited (AEML), or MSEDCL, or a water bill issued within the last 60 days
- A Board Resolution for Private Limited Companies and LLPs, or an Authorization Letter for proprietorships
After completing digital KYC through Aadhaar and PAN verification, RegisterKaro delivers the full documentation set within 48 to 72 hours. High-resolution digital copies are shared first, allowing immediate use for GST REG-01 and SPICe+ Part B filings.
Best Virtual Office Locations in Navi Mumbai
To help you understand how different areas cater to specific business needs, here’s a structured comparison of prime virtual office locations in Navi Mumbai:
| CGST Jurisdiction | Location | Primary Industry Focus | Best For | Starting Price |
| CGST Belapur | ● CBD Belapur
● Vashi | BFSI, Government, Retail, D2C | Banks, NBFCs, consultants, consumer brands | ₹899/mo |
| CGST Belapur (IT Belt) | ● Airoli
● Mahape | IT, SaaS, GCCs, BPO, R&D | Tech startups, IT exporters, product companies | ₹899/mo |
| CGST Belapur (Resi-Commercial) | ● Nerul
● Seawoods | Retail, F&B, Consulting | Lifestyle brands, agencies, mid-sized firms | ₹899/mo |
| CGST Belapur (Growth Corridor) | ● Kharghar
● Sanpada | EdTech, HealthTech, MSMEs | Startups, freelancers, consultants | ₹899/mo |
| CGST Raigad (Airport Corridor) | ● Panvel
● Ulwe | Logistics, Aviation, Hospitality | Airport-linked firms, tourism businesses | ₹899/mo |
| CGST Belapur (Industrial Belt) | ● Taloja
● Turbhe | Manufacturing, SEZ, Warehousing | Exporters, logistics, industrial firms | ₹899/mo |
While businesses can register from any location, GST and state authorities assign jurisdiction based on the respective PIN code.
How to Get a Virtual Office for Company Registration in Navi Mumbai?
Setting up a virtual office in Navi Mumbai follows a structured and compliance-driven process aligned with GST Maharashtra and MCA (ROC Mumbai) requirements.
To simplify the process and help you move step by step, here’s how you can set up your virtual office in Navi Mumbai:
Step 1: Choose Your Preferred Location
Start by selecting a location that aligns with your business positioning. CBD Belapur is ideal for BFSI and government-facing companies, while Airoli and Mahape suit IT, SaaS, and GCC-driven ventures.
Your selected location directly impacts GST jurisdiction and how your brand is perceived in the Navi Mumbai market.
Step 2: Complete Digital KYC and Submit Documents
Upload your Aadhaar, PAN, and photograph through a secure onboarding system. These details are used to prepare a legally compliant leave-and-license agreement under the Maharashtra Rent Control Act.
Step 3: Select Your Plan and Confirm Payment
Choose a virtual office plan based on your business needs. Once payment is completed, the system generates your e-stamped leave-and-license agreement and NOC in accordance with the Bombay Stamp Act, 1958.
Step 4: Register the Agreement and Receive Documents
In Maharashtra, leave-and-license agreements must be registered with the Sub-Registrar as per Section 55 of the Maharashtra Rent Control Act, 1999. After registration, you receive high-quality scanned copies of the agreement, NOC, and utility bill within 24–72 hours. These documents are formatted specifically for company registration in Navi Mumbai.
Step 5: Complete Company Registration and GST Filing
Use these documents to proceed with MCA filings for company incorporation. For GST registration, Aadhaar-authenticated applications in Navi Mumbai typically get approved within 7–10 working days. If Aadhaar authentication is not used, authorities may conduct physical verification under Rule 25, extending the timeline to 10–15 working days, especially in high-density zones like Vashi, CBD Belapur, and Airoli.
Meanwhile, MCA approvals through ROC Mumbai generally take 5–10 working days.
GST Circles Covering Your Virtual Office in Navi Mumbai
A virtual office for GST registration in Navi Mumbai qualifies as a valid Principal Place of Business (PPOB) under Maharashtra (State Code 27). Each address is pre-approved to meet GST department standards, helping reduce delays and objections during registration.
GST Circles and Jurisdictions in Navi Mumbai
Most areas in Navi Mumbai fall under the CGST Belapur Commissionerate. Certain regions linked to the airport and NAINA zone come under CGST Raigad. The exact jurisdiction depends on the specific locality of your selected virtual office.
- CGST Belapur – Division I: Covers CBD Belapur, Seawoods, Nerul, and Sanpada.
- CGST Belapur – Division II: Includes Vashi, Turbhe, Sanpada, and Juinagar.
- CGST Belapur – Division III: Covers Airoli, Ghansoli, Mahape, and Rabale.
- CGST Belapur – Division IV: Includes Kharghar, Kamothe, Taloja, and Kalamboli.
- CGST Raigad: Covers Panvel, Ulwe, Uran, and the NAINA region.
The GST jurisdiction for your virtual office is determined by PIN code mapping. Selecting the right location helps speed up approval and minimizes the chances of verification issues.
Physical Verification Process for Virtual Office for GST Registration in Navi Mumbai
GST verification in Navi Mumbai follows a defined compliance process under Rule 25:
- After filing the GST application, the officer generally plans a visit within 7–15 working days. In high-activity areas like Vashi, CBD Belapur, and Airoli, these visits are often unannounced.
- The officer inspects signage, workspace availability, and evidence of an operational setup. They may also request live photo or video confirmation of the premises.
- Locations such as Vashi, CBD Belapur, and Airoli usually undergo stricter checks due to higher application volumes.
Before inspection, ensure that:
- The company name is clearly displayed at the reception or workspace
- An authorized representative is present at the location
- GST application documents are readily accessible
- The assigned workspace or desk is clearly marked
Note: Officers may ask for geo-tagged photos or short videos of the premises. They may also cross-check the registered leave-and-license agreement on the IGR Maharashtra portal during verification.
Common GST Rejection Reasons and How a Virtual Office in Navi Mumbai Helps
GST applications in Navi Mumbai often get rejected due to address and documentation issues. Here are the most common reasons:
- Unverifiable Address: Applications may be rejected if the location does not clearly appear as a commercial property on Google Maps. This issue is common in mixed-use areas like Kharghar, Kamothe, and Ulwe.
- Unregistered Rent Agreement: GST authorities require a registered leave-and-license agreement under Maharashtra law. Applications supported only by notarized but unregistered agreements are often rejected.
- Outdated Utility Bill: Electricity bills from providers like Tata Power, Adani Electricity, or MSEDCL must be recent (within 60 days). Older documents can trigger notices and delay approvals.
- Document Mismatch: Differences in details across the NOC, rent agreement, and utility bill can lead to rejection. Even small errors in building names, sector details, or spelling can cause issues.
A compliant virtual office setup helps avoid these problems. It provides verified addresses, updated documents, and support during GST verification, ensuring smoother approval.
Virtual Office Navi Mumbai Price and Plans
Virtual office plans in Navi Mumbai typically start from ₹899 and go up to ₹6,000 per month. Pricing varies based on location, features, and level of support included.
To help you understand the virtual office Navi Mumbai cost and choose a plan that fits your needs, here’s a simple breakdown:
| Plan | Monthly Price Range | Ideal For |
| Business Address Plan | ₹899 – ₹2,000 | Founders who need a professional address without renting office space |
| GST Registration Plan | ₹999 – ₹2,200 | Startups and sellers requiring a Maharashtra GSTIN with compliance support |
| Company Registration Plan | ₹1,199 – ₹2,700 | Entrepreneurs registering a Pvt Ltd, LLP, or OPC |
| Premium / All-Inclusive Plan | ₹3,000 – ₹6,000/month or ₹12,000 – ₹30,000/year | Businesses needing meeting rooms, mail handling, and full support services |
If you’re looking for a budget-friendly option, the Business Address Plan starting at ₹899/month offers one of the lowest entry points in the Mumbai Metropolitan Region. It comes with transparent pricing and no hidden charges, along with flexible terms.
Note: Final virtual office price depends on the selected area (such as Vashi, CBD Belapur, or Airoli), service inclusions, agreement duration, and provider credibility.
How to Choose the Right Virtual Office in Navi Mumbai?
To ensure your virtual office in Navi Mumbai meets GST Maharashtra and MCA (ROC Mumbai) requirements, focus on the following key factors:
- Select a genuine commercial property with clear Google Maps visibility, proper reception, and visible signage.
- Verify that the address falls under the correct GST jurisdiction, such as CGST Belapur or CGST Raigad.
- Ensure the provider offers a registered leave-and-license agreement, a valid NOC, and a recent electricity bill from Tata Power, Adani Electricity, or MSEDCL.
- Confirm that on-site support is available, including signage, front-desk verification, and an authorized representative for GST inspections under Rule 25.
- Choose a provider that includes mail handling, document scanning, and ongoing compliance assistance.
Ignoring these essentials can lead to GST rejection, MCA resubmission issues, or delays in opening a business bank account in Navi Mumbai.
Banks and Authorities Accepting Virtual Office in Navi Mumbai
A virtual office for rent in Navi Mumbai is effective only when banks and regulatory bodies accept the address without complications.
Banks That Open Current Accounts with a Navi Mumbai Virtual Office
Many banks support virtual workspace documentation, especially for startups, service providers, and consultants operating in Navi Mumbai.
- HDFC Bank: Has a strong network across Vashi, CBD Belapur, and Airoli. Startup-focused branches handle virtual workspace KYC smoothly.
- ICICI Bank: Active in Vashi, Nerul, and Kharghar. Suitable for tech-driven and service-based businesses.
- Kotak Mahindra Bank: Offers quick onboarding through branches in CBD Belapur and Seawoods. Known for its digital-first approach.
- IDFC FIRST Bank: Provides flexible onboarding with video KYC options for MSMEs and startups.
- Neobanks like RazorpayX, Jupiter, and Tide: Enable fully digital account setup using virtual workspace documents for your Navi Mumbai startup/business such as NOC and address proof.
Government Authorities That Accept a Navi Mumbai Virtual Office
A virtual office in Navi Mumbai comes with a fully compliant document set. It is designed to meet the requirements of major government bodies and business registrations.
- Goods and Services Tax Network (GSTN): Accepted as a valid Principal Place of Business for GST registration in Maharashtra (State Code 27), including CGST Belapur and Raigad jurisdictions.
- Ministry of Corporate Affairs (MCA): Recognized as a registered office address for Private Limited, OPC, and LLP incorporation in Navi Mumbai. It supports filings such as INC-22.
- Directorate General of Foreign Trade (DGFT): Accepted for Import Export Code (IEC) applications, especially for businesses linked to port-based trade near JNPT–Nhava Sheva.
- Udyam Registration (MSME): Eligible for MSME registration, allowing access to benefits like priority lending, subsidies, and government procurement schemes.
- Startup India (DPIIT): Supports startup recognition, helping businesses access tax benefits, funding opportunities, and compliance relaxations.
- Startup Maharashtra (MSInS): Enables access to state-level incentives, grants, and policy support under Maharashtra’s startup ecosystem.
- Professional Tax & Shops and Establishments (Gumasta): Accepted for local registrations, including Professional Tax and Gumasta license, ensuring compliance with Maharashtra laws.
Connect with RegisterKaro and let our experts handle the legal hassle while you grow your business.
Frequently Asked Questions (FAQs)
Is a virtual office legal for GST registration in Navi Mumbai?
Yes, a virtual office in Navi Mumbai is legally valid for GST registration. It qualifies as a Principal Place of Business (PPOB) when supported by documents like a registered rent agreement, NOC, and a recent utility bill. GST authorities accept such addresses under Maharashtra (State Code 27) for issuing GSTIN.
How much does a virtual office in Navi Mumbai cost per month?
A virtual office in Navi Mumbai typically costs between ₹899 and ₹6,000 per month. Pricing depends on location, services, and agreement duration. Basic plans include business address usage, while premium plans offer GST support, mail handling, and meeting room access for growing businesses.
Which Navi Mumbai area is best for a business like mine?
The ideal location depends on your business type. CBD Belapur suits BFSI and consultants, Airoli and Mahape are ideal for IT and SaaS companies, while Panvel and Ulwe work well for logistics and airport-linked businesses. Choosing the right area improves brand positioning and GST jurisdiction alignment.
Can I register a Private Limited company at a Navi Mumbai virtual office?
Yes, you can register a Private Limited company using a virtual office in Navi Mumbai. The address is accepted by the Ministry of Corporate Affairs for incorporation filings like INC-22, provided you submit a valid rent agreement, NOC, and utility bill as proof of registered office.
Which banks in Navi Mumbai will accept my virtual office address?
Major banks like HDFC Bank, ICICI Bank, Kotak Mahindra Bank, and IDFC FIRST Bank accept virtual office documents. They require proper KYC, including NOC, rent agreement, and utility bill issued by recognized providers.
Will a GST officer visit my Navi Mumbai virtual office for verification?
Yes, GST officers may conduct physical verification under Rule 25. Visits usually happen within 7–15 working days after application. Businesses must ensure proper signage, workspace availability, and document readiness at the virtual office to avoid rejection or delays during inspection.
How long will my Navi Mumbai GSTIN take after I get the address?
GST registration in Navi Mumbai usually takes 7–10 working days with Aadhaar authentication. Without it, timelines may extend to 10–15 working days due to physical verification. Proper documentation and a compliant virtual office setup help speed up approval and reduce the risk of queries.
Can I meet clients at the Navi Mumbai office? Do I get meeting rooms?
Yes, most virtual office providers in Navi Mumbai offer access to meeting rooms and co-working spaces on demand. You can book these spaces for client meetings, presentations, or team discussions, helping maintain a professional image without the cost of a full-time office.
What happens to mail and couriers sent to my Navi Mumbai address?
All mail and courier deliveries are received and managed by the virtual office provider. You receive real-time notifications, and items can be scanned, stored, or forwarded to your preferred address. This ensures you never miss important business communication or legal notices.
Can I upgrade from a virtual to a physical office in Navi Mumbai later?
Yes, most providers allow seamless upgrades from virtual to physical office spaces. As your business grows, you can transition to a dedicated workspace in the same location, maintaining address continuity and avoiding the need for multiple compliance updates or business registration changes.
Is the rent agreement notarised? Who pays the stamp duty?
The rent agreement is usually registered and executed on e-stamp paper as per the Maharashtra law. Stamp duty is typically included in the package cost or clearly disclosed upfront by the provider. This ensures the agreement is legally valid for GST and company registration purposes.
What if my GSTIN is rejected because of the address?
If your GSTIN is rejected due to address issues, a reliable virtual office provider will assist with corrections, updated documentation, and re-filing. They may also support during verification visits. Choosing a compliant provider significantly reduces the chances of rejection in the first place.
Why Choose RegisterKaro for the Best Virtual Office in Navi Mumbai?
RegisterKaro simplifies the process of setting up a virtual office in Navi Mumbai with fast turnaround times and full compliance support.
Here’s what makes RegisterKaro a preferred choice for virtual office services in Navi Mumbai:
- Fast Activation: Get your Navi Mumbai business address ready within 3–7 days with minimal paperwork and a streamlined process.
- Strategic Locations: Secure a professional address in key areas like Vashi, CBD Belapur, Airoli, and Kharghar to boost brand credibility.
- Affordable Pricing: Transparent plans with no hidden costs, ideal for startups, D2C brands, freelancers, and scaling businesses.
- End-to-End Assistance: Expert support for GST registration, MCA filings, and Maharashtra-specific compliance requirements.
- Trusted by Thousands: 50,000+ startups, MSMEs, and enterprises across India rely on RegisterKaro for stress-free services.
Choose RegisterKaro to access one of the most cost-effective virtual office solutions in Navi Mumbai and build a credible business presence without heavy overheads.

What Our Clients Say
View AllMukund Agarwal
Great virtual office experience. Smooth onboarding, professional team, and everything (GST/BR registration docs, address proof) was handled quickly an... Read more
Madhav Das
Services are amazing. I have bought a virtual office subscription in Delhi from RegisterKaro. The team is very skilled, professional, courteous, sensi... Read more
Mukund Agarwal
Great virtual office experience. Smooth onboarding, professional team, and everything (GST/BR registration docs, address proof) was handled quickly an... Read more
Mukund Agarwal
Great virtual office experience. Smooth onboarding, professional team, and everything (GST/BR registration docs, address proof) was handled quickly an... Read more
Infinity Enterprise
The Virtual Office service was excellent, and the team was very responsive throughout the process. Dipanshu and Rupesh were extremely helpful and guid... Read more
Madan Kumar Sathyana...
Excellent service and smooth process! Everything was handled efficiently from start to finish. Special thanks to Aryan Singh for his clear communicati... Read more
Aditya Chaudhary
I would like to express my heartfelt appreciation to Ms. Anchal Gupta from RegisterKaro for her exceptional assistance in the incorporation of our com... Read more
Rupesh Singh
I had a smooth and hassle-free experience with RegisterKaro for my company registration. The team was professional, responsive, and guided me clearly... Read more
Gaurav shahi
Very satisfied with the service. RegisterKaro made the entire incorporation process simple and hassle-free. Anchal Gupta was polite, knowledgeable, an... Read more
muzafar katoo
Register karo service no 1 in India this my 2nd company registration through register karo harista khandiwal mam service is so nice helpful and highly... Read more
Virtual Office in Other Cities of Maharashtra
Related Blogs
View All
Virtual Office vs Coworking Space in India: Which is Better?

Difference Between Virtual Address and Physical Address
