In the current digital commerce landscape, many new businesses operate from residential addresses or other non-commercial spaces. Even without a traditional office, these businesses are required to register under GST and declare a place of business that is neither owned nor leased by them. In such instances, a consent letter becomes crucial. Adhering to GST regulations is essential, as it grants businesses the legal authority to collect taxes from customers and claim input tax credits. Only GST-registered entities are formally recognized as suppliers of goods or services, a prerequisite for selling on e-commerce platforms. This guide explains the purpose of a consent letter, identifies who should sign it, and outlines its necessary format for GST registration.

Meaning of GST Consent Letter or NOC

Many enterprises operate from residential locations, lacking a formally registered commercial business address. If the business premises are owned by the taxpayer, an ownership document must be provided during GST registration. For rented spaces, a current rent or lease agreement is required. However, if the business operates from a location that is neither owned nor rented by the taxpayer, a consent letter must be submitted as proof of the business's location. This document functions as a No Objection Certificate (NOC) from the property owner, confirming their approval for the taxpayer to use the premises for business activities. The GST framework does not mandate a specific template for this consent letter; any written declaration is acceptable.

Who Must Sign the Consent Letter?

The consent letter must be signed by the property owner. Although it can typically be uploaded on plain paper, GST officials may occasionally request it to be printed on stamp paper and notarized. Should such a specific request be made by a GST officer, the taxpayer must comply.

Other Documents with Consent Letter

Alongside the consent letter, taxpayers must submit proof of the business address, such as a Municipal Khata document or an electricity bill (address proof).

Steps to Upload the Consent Letter

Step 1: Access the GST Portal

Navigate to the official GST portal, then select ‘Services’, followed by ‘Registration’, and finally ‘New Registration’.

Step 2: Select 'Consent' for Premises Possession

During the form completion process, choose ‘Consent’ as the nature of possession for the premises if the business location is rented or belongs to a relative. The consent letter must bear the property owner’s signature.

Step 3: Upload the Consent Letter

The consent letter can be uploaded in either PDF or JPEG format, ensuring the file size does not exceed 1 MB.

Standard Consent Letter Format

CONSENT LETTER TO WHOMSOEVER IT MAY CONCERN This is to certify that I ……………………..(Name of the owner), owner of the property …………………………………………………. (Principal address) have permitted and allowed …………………………. (Name of the Proprietor) for operating and conducting their business from the ADDRESS MENTIONED ABOVE. 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 no objection certificate issued to obtain registration under GST. Owner of the property Sd/- Signature……………………………. (Name of the owner) Date: …….………. Place: …………….

Failure to Submit a Consent Letter

Should a taxpayer omit the consent letter and address proof when submitting the GST registration application (Form GST REG-01), the GST officer has the authority to temporarily halt the application process. Taxpayers may then be contacted via email or phone, at which point they will need to provide the missing consent letter along with the application.