Many businesses operate out of their owners’ homes since they don’t require a physical location. If the taxpayer is the legal owner of the property where the work will be performed, they must upload proof of ownership when registering.
If the property is rented, you must provide a copy of the signed lease or rental agreement. When filing proof of establishment online, taxpayers who do not own or lease the property must submit a GST consent letter.
The taxpayer’s landlord has issued a certificate of no objection (NOC) to the taxpayer’s use of the premises. A GST consent letter does not have a set template.
Consent Letters/No Objection Certificates for GST Registration:
If a business owner does not own or rent a location to conduct operations, a consent letter seems to be the best option.
One party obtains a consent letter or no objection certificate (NOC) from another to use their property as the former’s place of business, making their property eligible to register for Goods and Services Tax (GST).
Tax returns must include appropriate proof of ownership if a taxpayer claims ownership of a building. If the property is rented, a current lease or agreement must be provided.
A Consent Letter of GST Registration from the property owner stating that they have no objections to the applicant’s use of the space is required if neither of these options is feasible. For GST Registration, there is no department-approved format, but a consent letter format is provided below for your reference.
GST No Objection or Consent Letter: Who needs to sign it?
GST consent letters must be signed by property owners. GST inspectors may ask for a notarized letter of NOC on stamp paper. It is not necessary to print the GST consent letter on official stamp paper in order to upload it. If instructed by a GST officer, taxpayers can use stamp paper.
What Else Do We Need Besides The Consent Letter?
A copy of the Municipal Khata or an electric bill showing the company’s address should be included in the NOC letter.
Here is how to submit a signed Letter of No Objection to the GST Portal:
The first step is to visit the GST website and navigate to “Services” > “Registration” > “New Registration.”
In Step 2, let’s say the taxpayer uses a rented space or a family member’s property to operate their business. Under the “nature of possession of premises” section of the form, they should check the box labelled “Consent.”. Property owners must sign the consent letter.
Step 3: The GST consent letter must be in PDF or JPEG format and less than 1 MB.
A financial institution’s account must be authenticated as follows:
- Scan the first page of a bank statement or a passbook.
- The first page of a passbook bearing the proprietor’s or business’s name usually contains the account number, account holder’s name, international routing number (IFSC), and branch location.
- Each Authorized Signatory listed on the application form must provide authorization or a copy of the resolution from the Managing Committee or Board of Directors.
A Step-by-Step Guide to Completing the New Registration Form
In order to complete the form, please use the taxpayer’s legal name as it appears on the company’s PAN. The Legal Name and PAN of a sole proprietorship should be that of the proprietor. To ensure accuracy, PANs must be checked against the Income Tax database.
Please provide the principal authorized signatory’s email address and mobile phone number before proceeding to Part B of the application. A “One Time Password” will be issued independently to validate this information.
Applicants who have a legal Signatory must provide a scanned copy of the declaration signed by its owners, partners, managing directors, full-time directors, members of governing bodies, and trustees.
GST Document Address Change Provisions:
- A GST Change of Address form REG-14 can be used to file a GST Change of Address if your company’s main office moves.
- It is important to keep your old and new addresses in the same state or UT. The reason for this is that all businesses in the state are required to register for GST.
- You must cancel your old registration and get a new one in the state where you now reside.
- To successfully change your GST registration, you must provide proof of your new address.
- Documents verifying ownership for Owned Premises include a copy of the most recent Property Tax Receipt, a copy of the most recent Municipal Tax, or a copy of the most recent Electricity Bill.
- In the case of a rented or leased property, copies of the most recent Property Tax Receipt, Municipal Khata, Electricity Bill, and Rent and Lease Agreement are required.
- You may be required to provide an affidavit and other evidence of possession, such as a utility bill, if you don’t have a rental or lease agreement.
- Consent letters should include documents attesting to the Consenter’s ownership, such as a copy of the Consenter’s municipal tax records or electric bill. It is acceptable to post the same records for properties that have already been connected.
- If the applicant operates primarily out of an SEZ or is a developer of one, it is necessary to submit documents/certificates issued by the Government of India.
GST consent letters confirm that the property owner has given the company permission to use the premises. In your organization, you can use this GST registration authorization letter format. This GST consent letter was printed on stamp paper and signed by the property owner. You can draft your own GST registration letter using the GST registration letter sample.