As, in today’s era with growing e-commerce blooming around the globe, many of the businesses are being with least staff. In such time the need for owning a physical office is not as beneficial cause office spaces are taken on rent, leased or even shared also known as co-working spaces. In such premises, a consent letter for GST Registration is required to furnished by the business who are registered under GST as Taxpayer.
This Letter is a No Objection Certificate (NOC) from owner of the rented/commercial space for using it for commercial activities of business which is seeking GST registration. This letter legally binds and provides that the owners for such property do not object if the tenant is using the leased/rented space for conducting the business.
Who needs to submit NOC for GST Registration?
A NOC or GST Consent Letter is required in any of below mentioned situation:-
- The property is leased
- The property is rented
- The property is shared and is being used by more than a business which means its a co-working space.
An individual shall keep in mind that the agreement is not expired, so a separate NOC letter is not mandatory. In absence of a valid rent agreement submitting a consent letter under the GST is a mandate.
Format of Consent Letter under GST
There are some key details which are required to fill, as per the letter of consent format in order for being valid. It includes:-
:- Name and Signature of the owner of leased/rented property.
:- Address of the property being leased
:- Name of Proprietor which means business owner who is renting the property
:- Date and Place where the document was filed and signed
:- If there is absence of any of the details, the consent letter would be considered invalid and rejected by tax authorities.
Who Needs to Sign the Consent Letter
The owner of Business premise are to sign an NOC or Consent letter for GST Registration in ensuring its validity. Most often, GST officers ask the assessee to submit the letter on a stamp paper. Once the NOC letter is signed, go to the GST portal and upload it.
Steps to Upload Consent Letter for GST Registration?
The steps required to follow for uploading the consent letter for GST registration are:-
1: Visit the official GST portal and login on the GST page.
2: Click on services and select Registration
3: Click on New Registration Fill the Part A and Part B of the form within next 15 days.
4: After this fill the Part B of GST registration Form.
5: After this select ‘Consent’ under the ‘Nature of Possession of Premises’ as the business owner is using it as a rented place.
6: Upload a digital copy of consent letter signed by the owner of business. This document should be less than 1 MB and in PDF or JPEG format.
How to Write an effective Consent Letter
As there is not any particular format for writing a NOC or Consent Letter, there are many formats available which could be followed. Here are some tips the property owners could use an NOC letter for GST registration:-
- State the firms name clearly and the name of person you are authorizing in running the business
- Mention the complete details of the business such as complete address with the pin code. Email ID and the phone number.
- Mention the GST department or GST service provider properly.
- Provide the scope of Authority which you are giving to the business and it owner.
- State the duration for which this authorisation is valid.
- Provide the Name and Signature in the consent letter with the date for making sure that it says valid.
