Last updated: 16 September 2026
Quick Answer: An NOC or consent letter for GST registration is a plain-paper letter from the premises owner allowing business use. The owner signs it, not you; for a company owner, that's in practice its authorised signatory. Under CBIC Instruction 03/2025-GST, you attach the owner's ID proof and one ownership proof, such as an electricity bill.
You need an NOC for GST registration when you neither own your business premises nor rent them under an agreement, like a parent's house. It needs no stamp paper or notary.
Overview
| Point | What applies |
|---|---|
| Who needs it | Anyone registering at premises a spouse, relative or other person owns, with no rent agreement |
| Who signs | The premises owner; for a company or firm, in practice its authorised signatory |
| Paper | Plain paper, no stamp paper, no notary, ₹0 |
| Attach with it | Owner's ID proof + one ownership proof (property tax receipt, municipal khata, electricity or water bill) |
| Upload size | JPG or PDF, up to 1 MB (one file) |
| Source | CBIC Instruction 03/2025-GST (17 April 2025), para 6A(iii) |
What is an NOC for GST registration?
An NOC for GST registration, short for No Objection Certificate, is what the Goods and Services Tax (GST) portal calls a "Consent Letter". It's the owner's written permission to use their premises as your principal place of business, your main registered address.
CBIC Instruction 03/2025-GST tells officers, in para 6A(iii), that this letter with the owner's ID proof and one ownership document "should suffice". The Central Board of Indirect Taxes and Customs (CBIC) addressed it to central tax officers and shared it with states via the GST Council.
Who signs the consent letter for GST registration?
The premises owner signs the consent letter, not you, the applicant. It should be the person named on the ownership proof, because officers cross-check the two.
If the electricity bill is in your mother's name, your mother signs. If the tax receipt names both parents, it's safer to have both sign, though no GST rule requires it.
Who signs when a company, LLP or firm owns the premises?
The business is then the owner. In practice, its authorised signatory, such as a director or designated partner, signs for it. Upload that person's ID proof and the ownership document in the business's name. It's safer to keep the board resolution or authority letter ready, though it isn't a listed upload.
When do you need a consent letter, and when don't you?
Only when you neither own nor rent the premises under an agreement. Para 6A sets the proof for each case:
| Your premises | Proof to upload | Para |
|---|---|---|
| Owned by you | One ownership document, such as a property tax receipt or electricity bill | 6A(i) |
| Rented, registered agreement | Agreement + one ownership document of the landlord | 6A(iia), (iib) |
| Rented, unregistered agreement | Agreement + one ownership document + landlord's ID proof | 6A(iib) |
| Owned by a spouse, relative or anyone else, no agreement | Consent letter + owner's ID proof + one ownership document | 6A(iii) |
| Shared premises | With an agreement: agreement + one ownership document (+ lessor's ID proof if unregistered). Without one: consent letter + consenter's ID proof + one ownership document | 6A(iva), (ivb) |
| Rented, but no agreement exists | Affidavit + proof of your possession, such as an electricity bill in your name | 6A(v) |
For other documents, see the complete GST registration documents checklist.
What is the NOC format for GST registration?
There's no prescribed NOC format for GST registration, so any clear letter with these details works as your GST NOC format:
| Field | What to write |
|---|---|
| Date and place | When and where the owner signs |
| Owner | Full name and address, exactly as on the ownership proof |
| Premises address | Full address with PIN code, matching your application word for word |
| Applicant | Your name or your business's legal name |
| Consent | The owner has no objection to the premises being used as your principal place of business for GST registration |
| Attachments | The ID proof and ownership document enclosed |
| Signature | Owner's signature and name; for a business, the signatory's name and designation |
Does the NOC have to be on stamp paper or notarised?
No. Para 6A(iii) says the consent letter is "in plain paper", and it asks for no notary or attestation.
Stamp paper belongs to para 6A(v): an affidavit on non-judicial stamp paper, sworn before a magistrate or notary, for rented premises with no agreement.
Is the consent letter different for a private limited company, LLP or partnership?
No, it's the same for every business type. If a director or partner lets the business use their own house, they sign in their personal name as owner. Entity proofs such as the partnership deed are separate uploads, covered in GST registration for proprietorships and partnerships.
How do you upload the consent letter on the GST portal?
Upload it in the Principal Place of Business tab of the new registration form on gst.gov.in, as Proof of Principal Place of Business.
- Size: the GST portal's registration user manual allows one PDF or JPEG of up to 1 MB for this proof.
- One file: combine the consent letter, the owner's ID proof and the ownership document into a single file, then choose "Others" as nature of possession and "Legal Ownership document".
If you'd rather not file alone, Jaagruk Bharat offers help with your GST registration application. The GST department still issues your GST Identification Number (GSTIN).
Can the officer reject your application over the consent letter?
Yes, but only on set grounds, and you get a chance to fix them first. Under para 8(v), the officer can raise a query in FORM GST REG-03 if the letter is illegible, incomplete or doesn't match the address.
You reply in FORM GST REG-04 within 7 working days, or the application can be rejected in REG-05. Para 8(vi) bars officers from asking for unlisted documents without a Deputy or Assistant Commissioner's approval.
If your status shows a query, read what to do when GST status says "Pending for Clarification". Skipping Aadhaar authentication for GST registration also means a physical check of the premises.
