What is a consent letter for GST Registration or a Non objection certificate?
A consent letter is a document that authenticates that the owner of the property has allowed his premises to be used by the taxpayer for the said business. A no-objection certificate or a consent letter for GST registration is required to be attached along with the Address proof of business.
What would happen if I will not attach a consent letter for GST registration? A Show Cause Notice would be received by a taxpayer to attach a consent letter. Look at the extract of a notice.
Where a consent letter is attached?
GST portal allows the following options as “Nature of Possession of Premises”.
However, a consent letter is required only in the case of “Consented” and “Shared” premises.
In case you forgot to attach a consent letter along with the address proof, the GST officer will communicate with you via E-mail or Phone regarding the incomplete GST REG-01 (GST Registration form). In that case, the taxpayer will need to attach a consent letter later on.
What should be the size and format of the upload on the GST portal?
The size of the consent letter file should be a maximum of 100 Kb and the file should be in JPEG or PDF format. After downloading the word file and making changes, the file should either be saved into PDF format or converted into JPEG format.
Where to attach the consent letter?
The consent letter should be attached along with the Proof of ownership on the GST portal while filing the GST registration form. There is no separate place for attaching consent letters in the form.
Whether the consent letter should be notarized?
In several instances, the GST registration form has been objected to by GST officials for the reason is not notarized. The objection is being mailed to the registered email address and corrective action needs to be taken by the recipient within the prescribed time.
However, attaching not notarized consent letter works most of the time. It depends upon the filler whether to notarize it or not.
Download Consent Letter or No Objection Certificate in word
No Objection Certificate
I, _______ (Name of owner) _______, presently residing at ___________________________
_____________________, having PAN ___________ do hereby certify that I am the rightful owner of_________________ (Name of place of business).
Further, I have permitted (Name of Applicant), to use the above-mentioned property for business purposes. It is hereby solemnly affirmed that I have no objection to the above property being used for the stated purpose.
This is a no objection certificate issued for the purpose of obtaining registration under GST.
(Name of Owner)
Frequently Asked Questions on Consent Letter or Non objection certificate in GST
A consent letter or No objection Certificate are one and the same thing. It is used to provide consent from the owner to taxpayer for use of premises as place of business in GST.
No, Attaching only consent letter will not work. You need to attach Address proof along with Consent Letter.
No, Letter for Authorization in GST Registration is attached for appointment of Authorized Signatory while consent letter is attached to give consent to use premises.
If premises is rented or leased and you are attaching “Rent Receipt” as address proof, then you should definitely get consent letter on stamp paper.
However, in case of consented premises, blank consent letter works most of the time. In some cases we have witnessed Show Cause Notice issued. So, it will solely depend upon you.
Yes, a consent letter can be attached after receiving the Show cause notice. Such can be attached while submitting an application for clarification.
Akash Arora is a Chartered Accountant by profession and the founder of this website. His expertise areas include compliance with Goods and Service tax and Direct taxes in India. He has written more than 70+ blogs on GST and Direct tax.
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