Format and Requirements of Consent Letter For GST Registration

Many companies carry on work from home because they have no registered place of business. If the taxpayer owns the premises on which the work is performed, then a document supporting the taxpayer's property should be downloaded at the time of registration. If the space is leased, a valid rental/lease contract must be uploaded. If it is neither owned or leased, then those taxpayers are required to submit a consent letter of GST at the time of downloading their proof of establishment.

This is a certificate of non-objection (NOC) issued by the landlord of the premises, indicating that he has no objection to the taxpayer using the premises to conduct his business. When it comes to the GST, there is no specific format for the consent letter of GST.

Who should sign the GST consent letter or NOC?

The property owner should sign a consent letter of GST. GST inspectors would request a NOC letter on a stamp paper in some situations, which must also be notarized. However, the consent letter for GST can be uploaded without printing it on stamp paper. If a GST officer specifically requests that the content letter be printed on stamp paper, the taxpayer can comply.

What documents are necessary in addition to the consent letter?

The NOC letter should be supplied with proof of company address, such as a Municipal Khata copy or an electricity bill.

Steps for uploading the signed NOC approval letter to the GST portal

Step 1: Go to the GST portal and select 'Services' -> 'Registration' -> 'New Registration.

Step 2: When filling out the form, select ‘Consent' under the nature of possession of premises if the taxpayer's place of business is a rented premise, or the taxpayer utilises a relative's premises. The property owner must sign the consent letter.

Step 3: Your consent letter for GST can be submitted in PDF or JPEG file; however, it cannot be larger than 1 MB in size.

The following is a sample format of a consent letter for GST registration.

Also Read: Important Benefits of Registering for Composition Scheme under GST

What happens if a taxpayer fails to submit a NOC for GST consent letter?

Assume a taxpayer forgets to include the consent letter and address proof in Form GST01 while submitting the GST registration application. In that instance, the GST officer will contact the taxpayer via phone or email. When a taxpayer receives such notification, they can include the consent letter to the application.

Proof of principal place of business

(a) Own Premises– Any documentation acting as proof of ownership of the premises, such as the latest Property Tax Receipt, a copy of the Municipal tax or the latest copy of the Electricity Bill.

(b) Rented Leased Premises– A copy of the valid Lease, Lease agreement, attached with any document supporting the Lessor's ownership of the premises, such as the most recent Property Tax Receipt, a copy of the Municipal tax or the latest copy of the Electricity Bill.

(c) For those not covered in the above two, they  will require a copy of the GST Consent Letter along with any documentation that supports the consenter’s ownership of the premises, such as a Municipality tax copy or latest electricity Bill copy. The same documents can be posted for combined properties.

Proof of a Bank Account

• Scan the first page of a bank passbook -one page of a bank statement accordingly. 
• Opening page of the Bank Passbook in the name of the Proprietor or  Business Concern – contains the Account No., Account Holder's Name, IFSC, and Branch information.
• GST Authorisation Letter Form- For each Authorised Signatory listed on the application form, an authorisation or a copy of the Managing Committee or Board of Directors resolution in the following format must be filed:

Instructions for Completing the New Registration Application

Enter the taxpayer's name as it appears on the business's PAN. In a proprietorship, enter the proprietor's name at Legal Name and provide the proprietor's PAN. PAN must be validated against the Income Tax database.

Before filling out Part-B of the application, provide the email address and mobile phone number of the principal authorised signatory for verification and future communication, which will be validated by 'One Time Password' that will be issued separately.

In the event that the business appoints a person as legal Signatory, the applicant must attach a scanned copy of the declaration authorised by the Owner/Partners/Managing Directors and full-time Directors/Members of Managing Committees of Associations/Board of Trustees etc.

Documents Required for the Primary Institution

• Evidence of the principal institution
• Nature of ownership 
• Proof of Principal Place of Business 
• All Attached Property Tax Receipt OR,
• Municipal copy of tax OR,
• Copy of utility bill OR,
• Leased Rent/Lease agreement OR Rent Receipt with (If Contract Not Expired) AND any attachment Rent/Lease Agreement OR,
• Rent receipt with  (if agreement not signed /expired) AND property tax receipt OR,
• Municipality copy of tax OR,
• Copy of utility bill OR,
• Legal Ownership Document, Rent/Lease Agreement OR Rent Receipt with LWOP (if contract has not expired) AND 1 attachment Rent/Lease Agreement OR,
• Rent receipt with LWOP (if contract not signed/expired) AND property tax receipt OR,
• Local copy of Khata OR,
• Copy of electrical bill OR,
• Legal Title Document, AND the property tax receipt OR,
• Local copy of Khata OR,
• Copy of electrical bill OR,
• Document for proprietary jurisdiction Shared Consent letter AND any 1 attachment Consent letter AND Property Tax Receipt OR,
• Municipal Khata copy OR,
• Electricity bill copy OR,
• Legal ownership document or any others Legal ownership document 
• Partnership Deed in the case of a Partnership Firm, Registration Certificate/Proof of Structure throughout a co-operative society, Club, Government Department, Association of Persons AOP or Bodies of Individuals BOI, Local Authority and  Statutory Body etc.

The procedure for altering or modifying the NOC for GST registration information

The procedure for changing the business's address is as follows:

Step 1: Submit FORM GST Reg 14 together with the appropriate papers within 15 days of the address change.

Step 2: The GST officer will verify and authorise the FORM GST REG-15 within 15 days. The change will be effective as of the event's occurrence date.

Step 3: If the Officer is not satisfied with the presented documentation, he may issue a show-cause notice in FORM GST Reg 03.

Step 4: Within 7 days, the applicant must respond in FORM GST Reg 04

Step 5: If the Officer is not satisfied with the reply, they have the authority to reject the application and issue an order in FORM GST Reg 05

If the GST Officer takes no further action, it is assumed that the information has been updated.

Changes in Address Provisions in the GST Record

• If the principal place of business moves, the GST Form REG-14 for the GST Change of Address can be generated online.
• However, you should make sure that new and old addresses are in the same- State/UT. This is because of the state-wide registration of the GST.
• If your new address is in a different state, you must cancel your old registration and obtain a new one in that state.
• Proof of address for the new location must be submitted in the GST registration amendment application for GST change of address.
• Proofs of address accepted for Owned Premises: Any document proving ownership of the premises, such as the most recent Property Tax Receipt, a copy of the Municipal tax, or the latest copy of the Electricity Bill.
• For rented or leased space: A copy of the valid Rent/Lease Agreement, along with any documentation supporting the Lessor's ownership of the premises, such as the most recent Property Tax Receipt, a copy of the Municipal Khata, or a copy of the Electricity Bill.
• Where a rent/lease agreement is not available for rented/leased premises: An affidavit to that effect, as well as any document supporting possession of the premises, such as a copy of the Electricity Bill
• Those premises which do not fall within any of the above categories: A copy of the Consent Letter and any documents supporting the Consenter’s ownership, such as a Municipality tax copy or an Electricity Bill. The same documents can be posted for mutually combined properties as well.
• If the applicant's major place of business is in an SEZ or if the applicant is a Special economic zone developer, necessary documents/certificates issued by the Government of India must be uploaded.

Also Read: How To Calculate Aggregate Turnover For GST Registration

Conclusion

A consent letter of GST is a formal document which states that the property owner has granted permission for the business to operate from their location. This authorisation letter format can be used for GST registration. This GST consent letter is printed on stamp paper and signed by the property's owner. You can create your own format by using the GST registration letter template.