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GST

Consent Letter for GST

A GST consent letter or a No objection certificate (NOC) is an official document proving that the property owner has granted permission for the organisation to operate the business from their premises.

Many organisations work from their homes since they lack a registered commercial facility. If such a facility is owned by the business owner himself, then proof of ownership of the property must be submitted during the registration process.

If the facility is rented, a valid rent/lease agreement must be submitted. If the location is neither owned nor rented, taxpayers must upload a consent letter while uploading the proof of business location.

The consent letter is thus a NOC from the property owner declaring that he has no objection to utilising the property for business purposes. The consent letter for GST has no specific format. It could be any written document.

Who Must Sign the Consent Letter 

The property owner should sign the consent letter. GST officials may ask for a signed consent letter on stamp paper, which should be certified in some situations. However, the consent letter can be uploaded without printing it on stamp paper. The taxpayer can print the content letter on stamp paper when a GST official specifies it.

Other Required Documents for GST registration 

Besides the GST consent letter, the applicant should enclose documentation of the business’s address, such as a copy of an electricity or water bill, a copy of the Municipal Khata, to assist the GST Authorities in properly registering the business.

Steps to Upload a Signed NOC Through the Online GST Portal

1. To begin, the applicant should visit the GST’s online platform, ‘www.gst.gov.in’.

2. The applicant should then select the ‘Services’ – ‘Registration’ – ‘New Registration’ from the drop-down menu.

3. Now, fill out the form and choose Consent as the nature of possession.

4. Additionally, the consent letter for GST signed by the premises’ owner should be submitted in JPEG or PDF files format with a maximum file size of 1 MB.

Consent Letter Format for GST Registration

NO OBJECTION CERTIFICATE (NOC)

WHOM IT MAY CONCERN This is to certify that ___________ (Owner Name), as the owner of the property located at the address ___________(Address), has granted Mr./Mrs./Miss  ___________(Business Owner Name) permission to use the premises for the purpose of conducting business.
Additionally, I declare that I have no issue with Mr./Mrs./Miss ___________using the premise or location for commercial purposes and as a mailing address. This certification has been granted to facilitate GST registration
.
Sd/-(Name)
The proprietor of the property
Date:
Place:

What Happens When a Consent Letter is not Submitted

When an applicant forgets to file the consent letter when submitting the registration application, the GST act verifier will notify the applicant through email or phone. Afterwards, the applicant must upload the consent letter, which will be verified by the GST authorities and then the applicant’s registration is granted.

Proof Of The Business’s Primary Location:

(a) Personal Property– Any documentation that serves as proof of property ownership, such as the most recent property tax receipts, a photocopy of the municipal tax receipt, or the current electricity bill.

(b) Rented/Leased Properties– A photocopy of the valid lease agreement, along with any documentation establishing the Lessor’s proprietorship of the premises, like the most recent property tax receipts, a copy of the municipality tax receipt, or a copy of the current electricity bill.

(c) For those who are not covered by the previous two, they will request a copy of the consent letter for GST in addition to any paperwork establishing the consenter’s possession of the property, such as a copy of the consenter’s municipal tax bill or most recent electricity bill. Combined properties can use the same documents.

Verification of a Bank Account

  • Scan the first page of a bank account statement in the appropriate manner.
  • The first page of the bank account passbook in the proprietor’s or business concern’s name – includes the account number, the account holder’s name, the IFSC code, and branch information.
  • GST Authorisation Letters Form- The authorisation must be filed for every Authorised Signatory stated on the online application.

How to Complete a New Registration Application:

  • Type the taxpayer’s name as on the PAN for the business. In a proprietorship, add the proprietor’s legal name and PAN. It is necessary to check PAN’s validity against the ITR database.
  • Provide the principal authorised signatory’s email and mobile phone number for verification and future correspondence before completing Part B of the application.
  • Any valid Signatory appointed by the company must be scanned and attached to the application.

Documents Necessary for the Principal Institution:

  • Proof of the Principal Business Location
  • Ownership type
  • All Property Tax Receipts, OR,
  • Municipal tax copy OR,
  • Utility bill, OR,
  • Rental/Lease Agreements, OR,
  • Receipt for rent with property tax, OR,
  • Legal Ownership Document, OR,
  • Rent receipt with LWOP, OR,
  • A copy of Khata
  • Others Ownership certification
  • Registration Certificate/Proof of Structure for Cooperatives, Clubs, Government Departments, AOP or BOI, Local Authorities and Statutory Bodies, etc., Partnership Deed for a Partnership Firm

Changing or Updating GST Consent Letter:

Step 1: During 15 days of changing the business’s address, submit the GST Reg form14 along with the necessary documents.

Step 2: Within 15 days, the GST official will verify and approve the GST REG-15. 

Step 3: To request a show-cause notice, complete FORM GST Reg 03.

Step 4: Form GST Reg 04 must be filled out by the applicant in 7 days.

Step 5: Whereas if Officer is dissatisfied with the response, they have the right to deny the application & issue orders in FORM GST Reg 05.

If the GST official does not take any further steps, it is presumed that the data has been updated.

Address Changes in the GST Records:

  • If the primary place of business changes, an online GST Address Change Form REG-14 can be generated.
  • You should, however, ensure that the new and previous addresses are in the same State/UT. This is because the GST is registered on a state-wide basis.
  • If you move to a new state, you can cancel your existing registration and request a new one for that state.
  • Proof of the new location’s physical address must be included in the consent letter for GST registration, amending application for GST address change.
  • Proper documentation confirming ownership of the property, such as up-to-date property tax receipts, a photocopy of the municipal taxes, or a current electricity bill, are considered proof of address.
  • Rental or lease agreements and any evidence of the Lessor’s legal possession of the premises, including a copy of the most recently property tax receipt or a photocopy of the municipal khatha.
  • In the absence of a rent/lease agreement, an affidavit and any document proving possession of the land, including proof of the electricity bill.
  • Those establishments that do not fall under any of the categories listed above include a hard copy of the Consent Letter and any documentation attesting to the Consenter’s ownership, such as a copy of the municipal tax bill or an electric bill. The same documentation may also be filed for mutually combined properties.
  • If the applicant’s primary place of business is located in an SEZ, the applicant must upload all required documents/certificates offered by the Government of India.

FAQs about Consent Letter for GST

What is the timeline given to the tax official for approving the TDS registration application?

After receiving the registration application for the first time, the tax office has three working days to process it as TDS. If the taxpayer gets queries, they must respond within seven working days. After the taxpayer responds, the tax office has seven working days to process the TDS registration.

When will I get the GSTIN?

You won't get your certification and GSTIN until the relevant tax official processes and approves it.

How do I determine whether there are validation errors?

When you apply online, your PAN, TAN, Aadhar card, etc., are verified with external organisations. When one of the mandatory items is missing, you will receive a validation error notification.

Does the TDS application have a time limit?

If an application form isn't submitted within 15 days, the data associated with the application is deleted.

How to refer to the saved applications? Is there a way to locate it?

Any applications you've started but haven't yet submitted are referred to as "saved" applications. You have 15 days to update and submit these applications after creating the TRN on the GST Portal.

Where else may I specify my primary business entity's state or territory?

Tax Payer who doesn't have a permanent establishment in a particular state or territory must submit that information in Part A of the application.
If the Tax Deductor has a head office in a state or territory other than the one listed in Part A, they can do so in Part B of the application. So Tax Deductor can update the State/UT entry in Part B if needed.

Can I use the same contact details, including email and PAN to register multiple times?

Yes, you can register multiple times on GST Portals using the same email, mobile number, and PAN.

How can I see if my current GST Portal registrations are linked to the same PAN as the business/entity when I apply for registration?

When you finish Part A of your application, press the "Proceed" button of the GST Portal. This sends a notification to all GSTIN / GSTP IDs associated with the same PAN across India.