Consent Letter for GST Registration | NOC Format & Guidelines | GST Compliance

Consent Letter for GST Registration | NOC Format & Guidelines | GST Compliance

Published on October 7, 2025

In India, every business that sells goods or provides services above the GST threshold must register under GST. Often, startups, home-based businesses, or small entrepreneurs may operate from locations that they neither own nor rent. In such cases, a Consent Letter for GST Registration becomes essential to legally establish a place of business.

A consent letter, sometimes called a No Objection Certificate (NOC), serves as a written authorization from the owner of the premises, allowing the taxpayer to use the address for GST registration purposes. Without it, GST registration may be delayed or put on hold.

What is a Consent Letter for GST?

A consent letter for GST is an official document in which the property owner gives permission for the taxpayer to use the premises as a business address. Key points about the consent letter:

  • It acts as proof of authorization when the premises are not owned or rented by the taxpayer.

  • It ensures compliance with GST laws for registering the business.

  • The letter protects both the owner and the business by formally stating that there is no objection to the usage of the property.

This letter can be typed, printed, or scanned, and does not always require stamp paper unless specifically requested by the GST authorities.

Who Should Sign the Consent Letter?

The letter must be signed by the owner of the property. Key considerations include:

  • If the GST officer requires, the letter may need to be notarized or printed on stamp paper.

  • The owner’s details, such as name and property address, must be clearly mentioned.

  • The letter should explicitly grant permission for using the address for business and mailing purposes.

Essential Documents Along With the Consent Letter

When submitting a consent letter for GST registration, taxpayers should also attach proof of the business address, such as:

  • Municipal Khata copy

  • Electricity or utility bill

  • Lease agreement (if rented)

  • Any government-issued proof validating the premises

This ensures smooth verification by GST authorities.

How to Submit a Consent Letter for GST Registration

To upload a consent letter during GST registration:

  1. Access GST Portal: Go to ‘Services’ → ‘Registration’ → ‘New Registration’.

  2. Select Type of Possession: While filling the registration form, choose ‘Consent’ under the nature of premises if it is not owned or rented.

  3. Upload the Letter: Upload the consent letter in PDF or JPEG format, keeping the file size under 1 MB.

  4. Attach Address Proof: Ensure that supporting documents for the address are also uploaded along with the consent letter.

Sample Format of a Consent Letter for GST

CONSENT LETTER FOR GST REGISTRATION

TO WHOMSOEVER IT MAY CONCERN

This is to certify that I, [Name of Property Owner], owner of the premises at [Full Address], hereby permit [Name of Business Owner] to use the above address for conducting and operating their business activities.

I have no objection to [Name of Business Owner] using the property as their official mailing and business address for GST registration purposes.

This letter serves as a No Objection Certificate (NOC) for the registration of GST.

Owner of the Property

Signature: ___________________________
Name: _______________________________
Date: _______________________________
Place: _______________________________

When is a Consent Letter Required?

A consent letter may be necessary in the following scenarios:

  1. Authorizing a GST Practitioner- If you cannot file GST returns yourself, you can give written authorization to a CA or GST practitioner.

  2. Submitting Documents Online/Offline- For GST registration or updates, a consent letter may be required.

  3. Allowing a Third Party to File Returns- For business partnerships or proxy representation.

Consequences of Not Submitting a Consent Letter

Failing to provide a consent letter may lead to:

  • GST registration application being put on hold by authorities.

  • Follow-up communication via email or phone from GST officials.

  • Delay in obtaining GST registration until the required documents, including the consent letter, are submitted.

Key Tips While Drafting a Consent Letter

  • Ensure the owner’s details and property address are accurate.

  • Mention the duration or validity, if necessary.

  • Signatures of both parties should be included.

  • Keep a scanned copy for future reference.

  • If the GST officer requests, print on stamp paper and get notarized.

Conclusion

A Consent Letter for GST Registration is a simple but vital document for businesses operating from premises they do not own or rent. It ensures legal compliance, allows smooth GST registration, and avoids unnecessary delays.

By preparing a clear and concise consent letter and attaching the necessary address proofs, entrepreneurs can complete the GST registration process efficiently and start their business operations legally.

FAQ – Consent Letter for GST

Q1. What is a consent letter for GST registration?
A1: It is a written authorization from the property owner allowing a business to use the address as its official place of business for GST registration.

Q2. Is it required on stamp paper or plain paper?
A2: Generally, a plain paper letter is sufficient. Stamp paper and notarization are needed only if specifically requested by GST authorities.

Q3. What documents should accompany the consent letter?
A3: Business address proof like municipal khata, electricity bill, or lease agreement.

Q4. Can the consent letter be used for home-based businesses?
A4: Yes, it is commonly used for businesses operating from home, especially when the premises are neither owned nor rented.

Q5. How do I write a letter of authorization for GST registration?
A3: Include the taxpayer’s name and GSTIN, the authorized person’s name, purpose of authorization, validity period, and signature of the taxpayer.

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