Consent Letter under GST Registration: Format & Steps to Upload

Nowadays, with e-commerce blooming around the world, many businesses are being run with minimal staff. In such times, the need to own a physical office building might not be as beneficial due to which office spaces are taken on rent, leased or even shared, popularly known as co-working spaces. In such cases, a consent letter is needed to be furnished by the business who is registering under GST as a taxpayer.

This consent letter is basically a No Objection Certificate (NOC) from the owner of the rented/commercial office space for use in commercial activities of the business seeking GST registration. This consent letter is legally binding and states that owners of the property do not have any objection if the assessee uses the leased/rented space for running their business.

An NOC or GST Consent Letter is required in any of the following situations:

• If the property is leased
• If the property is rented
• If the property is shared (used by more than 1 business) i.e. co-working space

One should keep in mind that if the current rent/lease agreement has not yet expired, then a separate NOC/letter of consent is not mandatory. That said, in the absence of a valid lease/rent agreement, submission of consent letter under GST is mandatory.

Below is a sample Consent Letter format that businesses can use:

Only the owner of the business premises needs to sign an NOC or consent letter under GST to ensure its validity. Many times, GST officers ask the assessee to submit their consent letter on a stamp paper. Once you get the NOC letter signed, log into GST portal and upload it.

Below are some steps that you need to follow for uploading the consent letter under GST registration:

Since there is no set format for writing a NOC or Consent Letter under GST, there are multiple formats available online that one can follow. Below are some tips that property owners can use to create an NOC/Consent Letter for GST registration:

• Address the GST department or GST service provider appropriately
• Clearly state the firm name and person’s name you are authorising to run the business
• Mention complete details of the venture such as complete address with pin-code, email ID, and phone number
• Explicitly state the scope of authority that you are granting to the venture and its owner
• Mention the duration for which the authorisation will remain valid
• Include your name and signature in the consent letter along with the date to make sure that it stays valid