Format, Requirements, and Complete Guide
Introduction
When applying for GST registration, every business must declare its principal place of business. If the premises used for business are not owned or formally rented by the applicant, the GST authorities require a Consent Letter, also known as a No Objection Certificate (NOC). This document serves as proof that the property owner has given permission to use the premises for business purposes.
The consent letter is particularly important for businesses operating from:
- A relative’s or friend’s home
- A shared office or co-working space
- Premises provided without a formal rental agreement
This guide explains everything you need to know about the GST Consent Letter—its meaning, requirements, format, uploading process, and frequently asked questions.
What is a GST Consent Letter?
A GST Consent Letter is a written declaration by the property owner, stating that they allow the applicant to use their premises as the principal place of business for GST registration. It acts as a substitute when no ownership documents or valid rent agreement are available.
Essentially, it is an assurance to the GST department that the business has a legitimate place of operation, even if no lease or ownership rights exist.
When is the Consent Letter Required?
A consent letter becomes necessary in the following cases:
- Business at a Friend’s/Relative’s Premises – For example, a small trader running operations from a family home.
- Shared or Co-working Spaces – Start-ups often operate from shared offices without individual rent agreements.
- Informal Arrangements – When premises are given without a written lease or rental contract.
- Temporary Business Premises – Exhibitions, fairs, or temporary business operations in another location.
If the premises are self-owned or backed by a valid rent/lease agreement, a consent letter is not required.
Key Components of a Consent Letter
There is no fixed legal format prescribed under GST law, but the following elements should be included for clarity and acceptance:
- Title: Consent Letter or No Objection Certificate (NOC)
- Date and Place of issuance
- Owner’s Full Details: Name, address, and contact information
- Applicant/Business Details: Name of proprietor, firm, or company
- Consent Statement: A clear declaration that the owner has no objection to the premises being used as a business location for GST purposes
- Duration (optional): If the consent is valid only for a fixed period
Owner’s Signature with name and date
Format of a GST Consent Letter
Here’s a simple draft format:
TO WHOMSOEVER IT MAY CONCERN
I, [Owner’s Full Name], son/daughter of [Parent’s Name], residing at [Owner’s Full Address], hereby declare that I am the lawful owner of the premises located at [Business Premises Address].
I have no objection if [Applicant’s Full Name/Business Name] uses the above-mentioned premises as their principal place of business for the purpose of GST registration.
This letter is issued for GST registration purposes only.
Place: [City]
Date: [DD/MM/YYYY]
Signature of Owner: ___________________
Name of Owner: ______________________
Contact Number: _____________________
Legal Validity: Stamp Paper & Notarization
A common question is whether the consent letter must be on stamp paper or notarized.
- Not Mandatory: In most cases, a consent letter on plain paper signed by the owner is sufficient.
Conditional Requirement: Some GST officers or jurisdictions may insist on execution on stamp paper or notarization. It is advisable to check local requirements or comply if asked.
Supporting Documents Required Along with Consent Letter
The consent letter alone is not enough. It must be supported by proof of ownership of the premises, such as:
- Latest electricity bill
- Property tax receipt
- Municipal record (khata, house tax, etc.)
This ensures that the property being declared is genuine and verifiable.
Uploading the Consent Letter on GST Portal
Here’s how to submit the consent letter during registration:
- Log in to the GST portal and open the registration application form.
- Under “Principal Place of Business”, choose “Consent” as the nature of possession.
- Upload the Consent Letter (PDF/JPEG format, ≤1 MB).
- Upload the supporting ownership document (electricity bill, tax receipt, etc.).
- Complete and submit the GST application.
If the consent letter is missing, the GST officer may hold the application and issue a query for resubmission.
Common Mistakes to Avoid
- Submitting consent letter without valid address proof.
- Forgetting to include owner’s full details and signature.
- Using a vague format without clear consent wording.
Uploading blurry or oversized files not accepted by the GST portal.
Consequences of Not Submitting Consent Letter
If required but not submitted:
- The GST application may be put on hold.
- Additional queries may be raised by the officer.
Registration may get delayed until proper documents are uploaded.
Conclusion
The GST Consent Letter is a simple yet critical document for businesses using borrowed, shared, or informal premises. While not complex, it must clearly state the owner’s permission, be supported by valid address proof, and be uploaded correctly on the GST portal. Preparing this document in advance can save time and prevent unnecessary delays in GST registration.
No. It is required only if the premises are neither self-owned nor supported by a valid rent/lease agreement.
Yes, it can be on plain paper. Stamp paper or notarization is only needed if specifically requested by the GST officer.
No, only the proprietor or entity name is required. Including the trade name is optional.
An ownership proof such as electricity bill, property tax receipt, or municipal record must be uploaded along with the consent letter.
Your application may be placed on hold, and you’ll receive a notice to upload the missing document. Delays may occur until you comply.
