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GST Registration | Owner Consent Letter

NOC from Property Owner for GST Registration: Updated Consent Letter Format

Use this editable No Objection Certificate / consent letter where a property owner permits a business to use the premises as its principal or additional place of business for GST registration. The guidance below reflects current CBIC registration-document instructions.

When is an owner's NOC or consent letter used for GST registration?

GST registration is made electronically in FORM GST REG-01 under the CGST Rules. The application includes documentary proof of the principal place of business and, where applicable, an additional place of business.

The GST Portal's current registration document checklist includes a Consent Letter as an accepted document category for proof of a principal or additional place of business. A consent letter is particularly relevant where the applicant is permitted to use premises belonging to another person and the arrangement is not supported by a regular rent or lease agreement.

Current CBIC position: Instruction No. 03/2025-GST dated 17 April 2025 states that where premises are owned by a spouse, relative or another person and are not covered by the normal owned/rented categories, a consent letter on plain paper from the owner, the owner/consenter's identity proof, and one document establishing the consenter's ownership should suffice.

Do not use an NOC as a substitute for every rented-premises document. For premises supported by a valid rent or lease agreement, CBIC's current instruction generally requires the rent/lease agreement together with one acceptable document establishing the lessor's ownership. Where an unregistered rent/lease agreement is used, the instruction also provides for the lessor's identity proof.

Documents generally used with a GST owner consent letter

For a consent-based use of premises, keep the address in the consent letter identical to the address entered in FORM GST REG-01. Under CBIC Instruction No. 03/2025-GST, the supporting set for premises owned by a spouse, relative or other consenter generally consists of:

  • a consent letter from the property owner/consenter on plain paper;
  • a copy of the consenter's identity proof; and
  • one document establishing ownership of the premises, such as the latest property tax receipt, Municipal Khata copy, electricity bill, water bill, or another document recognised under applicable State or local law that clearly establishes ownership.

For shared premises where no rent/lease agreement is available, the 2025 CBIC instruction similarly permits a plain-paper consent letter, the consenter's identity proof and an ownership document.

GST Registration NOC / Consent Letter Format from Property Owner

The following format may be adapted for a proprietorship, partnership firm, LLP, private limited company, public limited company or other eligible applicant. Replace every blank with the correct legal name, address and particulars used in the GST registration application.

NO OBJECTION CERTIFICATE / CONSENT LETTER

FOR GST REGISTRATION

TO WHOM IT MAY CONCERN

I, ____________________________, son/daughter/spouse of ____________________________, residing at ____________________________________________________________, do hereby state and confirm as follows:

1. I am the owner / lawful co-owner and am entitled to give consent for use of the premises situated at ____________________________________________________________ ("the said premises").

2. I have permitted ____________________________________________________________ [legal name of proprietorship / firm / LLP / company / other entity], represented by ____________________________, to use the said premises for carrying on its lawful business activities and for declaring the said premises as its Principal Place of Business / Additional Place of Business, as applicable.

3. I have no objection to the above-mentioned applicant using the said premises for obtaining registration under the Goods and Services Tax laws and for showing the said premises in its GST registration records.

4. I confirm that this consent is being given voluntarily. The applicant may submit this consent letter, together with the supporting documents required under the applicable GST registration procedure, before the GST authorities.

Place: ____________________

Date: _____________________

Signature of Owner / Consenter: ____________________

Name: __________________________________________

Mobile / Email (optional): _________________________

Optional verification clause

A separate verification paragraph is not normally identified by CBIC as a mandatory element of a plain-paper consent letter. If a verification clause is desired for the particular facts or local practice, the following may be added:

Verification

I verify that the statements made in this consent letter are true and correct to the best of my knowledge and belief and that I am competent to grant the above consent in respect of the premises.

Place: ____________   Date: ____________

Signature of Owner / Consenter: ____________________

Practical points before uploading the consent letter

  • Use the applicant's exact legal name as entered in the GST registration application.
  • Ensure the complete premises address matches the ownership/address proof and FORM GST REG-01.
  • Select "Principal Place of Business" or "Additional Place of Business" correctly.
  • Attach clear and legible supporting documents in the file type and size accepted by the GST Portal.
  • A plain-paper owner consent letter should not be confused with the separate affidavit procedure described by CBIC for certain rented/leased premises where a rent or lease agreement is unavailable.

Official GST references

For current filing requirements, always verify the GST Portal and CBIC instructions applicable on the date of application.

GST Common Portal - Government of India CBIC - GST Registration Rules CBIC Instruction No. 03/2025-GST dated 17 April 2025 GST Portal - Registration Document Checklist

Important note

This is a general drafting format. The correct supporting documents depend on how the applicant occupies the premises and on the facts of the registration application. State or local ownership documents may also vary. Where the ownership, tenancy, co-ownership or authority to grant consent is disputed or unusual, obtain appropriate professional advice before filing.