Consent Letter for GST Registration: Format and Requirements

Consent Letter for GST Registration: Format and Requirements

Mar 20, 2024

15 Mins

Introduction:

In an e-commerce era where budding entrepreneurs carry out businesses remotely or from homes, without an office space, there are scenarios where businesses must register under GST by declaring a place of business that is neither owned nor rented by them. This invokes the use of a consent letter.

These businesses must still comply with GST laws, as this will legally authorize them to collect taxes from their buyers and pass on the input credit of taxes paid. Only such GST registered businesses will be legally recognized as suppliers of goods or services, and it is now mandatory for them to sell on e-commerce sites. To verify the authenticity of the GST number of such sellers, you can use the GST search tool.

This article provides details on using a consent letter, who should sign it, and the format for downloading the consent letter for GST registration.

Meaning of GST Consent Letter or NOC

Many businesses are currently operating from home due to the lack of a registered commercial place of business. If the premises where work is carried out are owned, then a document supporting the taxpayer’s ownership should be uploaded at the time of registration.

If the premises are rented, then a valid rent/lease agreement should be uploaded. If the premises are neither owned nor rented, then the taxpayers are required to submit a consent letter at the time of uploading their proof of place of business.

A consent letter, also known as a No Objection Certificate (NOC), is a document from the owner of the premises stating that they have no objection to the taxpayer using the premises for business purposes. Under GST, there is no specific format for the consent letter, and it can be any written document.

Who Should Sign the Consent Letter?

The owner of the premises should sign the consent letter. In some cases, GST officers may ask for a consent letter on a stamp paper, and it should be notarized as well. However, it is possible to upload the consent letter without printing it on stamp paper. If a GST officer specifically requests the consent letter to be printed on stamp paper, the taxpayer can fulfill this requirement.

Other Documents Required with the Consent Letter

The consent letter should be uploaded along with address proof of the business, such as a Municipal Khata copy or an electricity bill.

Steps to Upload the Consent Letter

1. Visit the GST portal and go to 'Services' -> 'Registration' -> 'New Registration'.

2. While filling up the form, select 'Consent' under the nature of possession of premises if the place of business is a rented premise or the taxpayer uses the premises of a relative. The owner of the premises must sign the consent letter.

3. The consent letter can be uploaded in PDF or JPEG format, but the file size cannot exceed 1 MB.

Format of a Consent Letter

CONSENT LETTER

TO WHOMSOEVER IT MAY CONCERN

This is to certify that I, [Name of the owner], owner of the property located at [Principal address], have permitted and allowed [Name of the Proprietor] to operate and conduct their business from the ABOVE-MENTIONED ADDRESS.

I further state that I have no objection if [Name of the proprietor] uses the address of the said premises as their mailing address.

This is a no objection certificate issued to obtain registration under GST.

Owner of the property

Sd/-

Signature

[Name of the owner]

Date: [Date]

Place: [Place]

Download GST Consent Letter

Please click on the link below to download the Word format of the GST Consent letter.

Download

Failure to Submit a Consent Letter

If a taxpayer forgets to submit the consent letter and the address proof while filing the GST registration application in Form GST REG-01, the GST officer may put the application on hold. In such cases, the taxpayer may receive communication via email or phone. On receiving such communication, the taxpayer will be required to submit the consent letter with the application.

Introduction:

In an e-commerce era where budding entrepreneurs carry out businesses remotely or from homes, without an office space, there are scenarios where businesses must register under GST by declaring a place of business that is neither owned nor rented by them. This invokes the use of a consent letter.

These businesses must still comply with GST laws, as this will legally authorize them to collect taxes from their buyers and pass on the input credit of taxes paid. Only such GST registered businesses will be legally recognized as suppliers of goods or services, and it is now mandatory for them to sell on e-commerce sites. To verify the authenticity of the GST number of such sellers, you can use the GST search tool.

This article provides details on using a consent letter, who should sign it, and the format for downloading the consent letter for GST registration.

Meaning of GST Consent Letter or NOC

Many businesses are currently operating from home due to the lack of a registered commercial place of business. If the premises where work is carried out are owned, then a document supporting the taxpayer’s ownership should be uploaded at the time of registration.

If the premises are rented, then a valid rent/lease agreement should be uploaded. If the premises are neither owned nor rented, then the taxpayers are required to submit a consent letter at the time of uploading their proof of place of business.

A consent letter, also known as a No Objection Certificate (NOC), is a document from the owner of the premises stating that they have no objection to the taxpayer using the premises for business purposes. Under GST, there is no specific format for the consent letter, and it can be any written document.

Who Should Sign the Consent Letter?

The owner of the premises should sign the consent letter. In some cases, GST officers may ask for a consent letter on a stamp paper, and it should be notarized as well. However, it is possible to upload the consent letter without printing it on stamp paper. If a GST officer specifically requests the consent letter to be printed on stamp paper, the taxpayer can fulfill this requirement.

Other Documents Required with the Consent Letter

The consent letter should be uploaded along with address proof of the business, such as a Municipal Khata copy or an electricity bill.

Steps to Upload the Consent Letter

1. Visit the GST portal and go to 'Services' -> 'Registration' -> 'New Registration'.

2. While filling up the form, select 'Consent' under the nature of possession of premises if the place of business is a rented premise or the taxpayer uses the premises of a relative. The owner of the premises must sign the consent letter.

3. The consent letter can be uploaded in PDF or JPEG format, but the file size cannot exceed 1 MB.

Format of a Consent Letter

CONSENT LETTER

TO WHOMSOEVER IT MAY CONCERN

This is to certify that I, [Name of the owner], owner of the property located at [Principal address], have permitted and allowed [Name of the Proprietor] to operate and conduct their business from the ABOVE-MENTIONED ADDRESS.

I further state that I have no objection if [Name of the proprietor] uses the address of the said premises as their mailing address.

This is a no objection certificate issued to obtain registration under GST.

Owner of the property

Sd/-

Signature

[Name of the owner]

Date: [Date]

Place: [Place]

Download GST Consent Letter

Please click on the link below to download the Word format of the GST Consent letter.

Download

Failure to Submit a Consent Letter

If a taxpayer forgets to submit the consent letter and the address proof while filing the GST registration application in Form GST REG-01, the GST officer may put the application on hold. In such cases, the taxpayer may receive communication via email or phone. On receiving such communication, the taxpayer will be required to submit the consent letter with the application.

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