A Guide to NOC for GST Registration & Its Format

08 December 2024

For registering any business, the entrepreneur requires a No Objection Certificate. This is a significant certificate that can help in easily registering for GST (Goods and Services Tax). Mainly, it’s issued by the landlord, property owner, or authorized signatory of a property.

Do you know why it is that much important?

It's simply because it states the confirmation or the consent of the landlord to use the property's address as its principal (main) place of running any business. Once confirmed, it makes way to register for the Goods and Services Tax number. It becomes a must-have document if the business is operated from rented or leased premises. It means that without this document, obtaining a GST is not easy.

It's crucial because the NOC acts as evidence to the tax authorities that the property owner is ok with the commercial entity using its property address for getting a GST number.

Role or Importance of NOC

All in all, the role of this certificate becomes crucial when you need a GST registration number. This registration process shall be complete if you provide details of the principal place of business, be it owned or rented. In essence, an NOC from the property owner demonstrate that the owner of the property allows using his/her address for that registration. This is how frauds are prevented, ensuring that information provided to tax authorities is accurate and valid.

So, the NOC is concerned with the address for commercial entities.

Format of NOC for GST Registration

A No Objection Certificate for GST registration typically looks like this, containing the following elements:

1. Title and Headline: The NOC should begin with a clear title such as "No Objection Certificate for GST Registration" or "Consent Letter for GST Registration."
2. Date: It states the date on which the NOC is issued.
3. To Whom It May Concern: Address the certificate to the concerned authorities and mention the appropriate tax jurisdiction.
4. Details of the Property Owner or Authorized Signatory

• Full name of the property owner or authorized signatory
• Contact details (address, phone number, email)

5. Details of the Business Entity

• Full legal name of the business
• GSTIN (Goods and Services Tax Identification Number) of the business, if already registered
• Brief description of the nature of the business

6. Property Details

• Address of the property being used for business
• Type of property (rented, leased, etc.)
• Period of lease/rental agreement, if applicable

7. Consent Statement: This is, hereby, clearly stated that the property owner or authorized signatory has no objections to the business entity using the property address as its principal place of business for GST registration purposes. This statement should be concise, crystal clear, and free from any reservations.
8. Authorization: In case the property owner is not the one signing the NOC, you need to include a section where the authorized signatory's name, designation, and contact information are clearly mentioned. Additionally, mention any relevant legal authorization that allows the signatory to provide this consent on behalf of the property owner.
1. Signature: The NOC should be duly signed or attested by the property owner or the authorized signatory. If applicable, the signature should be attested by a notary public or a gazetted officer.
10. Witnesses: Include the names and signatures of witnesses who can vouch for the authenticity of the NOC.
11. Contact Information: Provide contact details for any queries or clarifications.

Sample Format of NOC for GST Registration

It will look like this:

[Your Company's Letterhead]

[Date]

To Whom It May Concern,

Subject: No Objection Certificate for GST Registration

This is to certify that [Your Business Name], having its registered office at [Your Registered Office Address], and GSTIN [Your GSTIN], has our full permission and consent to use the premises located at [Rented/Leased Property Address] as its principal place of business for GST registration purposes. We, [Property Owner's Name], the owner of the aforementioned property, declare that we have no objections whatsoever to [Your Business Name] using the property address for GST registration and other related purposes. We confirm that we are the lawful owner of the property and have the right to provide this No Objection Certificate.

Authorized Signatory/Property Owner: ________________________

[Signature] [Name] [Designation] [Contact Details]

Attested by: ________________________

[Notary Public/Gazetted Officer]

[Name]

[Designation]

[Contact Details]

 Witnesses: 1. ________________________

[Name]

[Signature]

    2. ________________________

[Name]

[Signature]

For any inquiries or clarifications, please contact us at the provided contact details.

Sincerely,

[Property Owner's Name]

[Property Owner's Signature]

[Date]

Important Notes:

The above format is just a sample. The actual NOC may vary, which is based on the specific requirements and legalities in your jurisdiction.

• You need to ensure that the NOC is typed/ printed on an official letterhead if applicable.
• If the property owner is not directly providing the NOC, make sure to include their authorization details.
• Signatures and information should be accurate and consistent.
• The NOC should be free from ambiguity or inexactness, and should clearly express the property owner's consent.

Conclusion

A No Objection Certificate for GST registration is a crucial document for businesses operating from rented or leased premises. It ensures transparency and compliance during the GST registration process.