This letter is required where the applicant neither owns the premises nor holds them under a registered lease — typically a company operating from a director’s house, from a parent’s property, or from shared or co-working space. It must be signed by the actual owner of the premises, and be accompanied by proof of the owner’s title.
Consent Letter
For use of premises as a place of business for goods and services tax registration
This letter is required where the applicant neither owns the premises nor holds them under a registered lease — typically a company operating from a director’s house, from a parent’s property, or from shared or co-working space. It must be signed by the actual owner of the premises, and be accompanied by proof of the owner’s title.
CONSENT LETTER
Date: [DATE]
To,
The Proper Officer
Goods and Services Tax Department
[WARD OR RANGE], [STATE]
Subject: Consent for use of premises at [FULL ADDRESS] as a place of business
Sir or Madam,
I, [OWNER NAME], [son / daughter / wife of] [NAME], aged [AGE] years, residing at [ADDRESS OF THE OWNER], holding permanent account number [PAN], do hereby state and declare as follows:
1.I am the lawful owner of the premises situated at [FULL ADDRESS OF THE PREMISES, INCLUDING FLOOR, BUILDING, STREET, LOCALITY, CITY, STATE AND POSTAL CODE] (the "Premises"), admeasuring approximately [AREA] square feet.
2.My ownership of the Premises is evidenced by [DESCRIBE THE DOCUMENT — sale deed dated ______ registered at ______ / property tax receipt for the year ______ / municipal khata / electricity bill in my name for the month of ______], a copy of which is annexed to this letter.
3.I hereby grant my consent, freely and without any consideration [/ for a consideration of ₹ ______ per month], to [APPLICANT NAME], [a company incorporated under the Companies Act, 2013 bearing CIN ______ / a limited liability partnership bearing LLPIN ______ / a partnership firm / a sole proprietorship carried on by ______], having its [registered office / principal place of business] at [ADDRESS] (the "Applicant"), to use the Premises as its [principal place of business / additional place of business] for the purposes of registration under the goods and services tax legislation, and to declare the address of the Premises accordingly.
4.I have no objection to the Applicant using the Premises for the conduct of its business, to the Premises being inspected by any officer of the department, or to any notice, communication or process being served at the Premises.
5.I confirm that the Premises are not subject to any litigation, injunction or restriction that would prevent their use as stated, and that I am competent to give this consent.
6.This consent shall remain in force from [DATE] until [DATE, or "it is withdrawn by written notice"]. I undertake to inform the department in writing if this consent is withdrawn, and I understand that the Applicant will be required to amend its registration in that event.
7.I make this declaration knowing it to be true and correct, and for the purpose of the Applicant’s registration under the goods and services tax legislation.
Yours faithfully,
Annexures
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These notes accompany the template and explain the drafting choices, the compliance points and the mistakes most often made with this document. They appear as a final page in the Word file, intended to be deleted before the document is executed.
A consent letter signed by someone who is themselves a tenant does not establish anything. The person signing must be the owner of the premises, and the ownership proof annexed must be in that person’s name. Where premises are sub-let, the chain must be established with the head lease as well as the consent.
The address on the consent letter, on the ownership proof, and in the registration application must agree — including floor, unit number, building name and postal code. A mismatch is the most frequent reason a registration application is queried or rejected, and correcting it costs a fortnight. Copy the address from the ownership document rather than retyping it.
Premises held jointly — commonly by a couple, or by siblings after inheritance — require the consent of each co-owner. A letter signed by one of two owners is incomplete. Check the ownership document for co-owners rather than assuming a single name.
Some officers accept a consent letter on plain paper; some States and some officers expect it on stamp paper of a nominal value, and a few require notarisation. The requirement is not uniform. Confirm the local practice before submitting rather than after a query is raised.
A separate consent letter and separate ownership proof are needed for each address declared — warehouse, branch, godown or additional office. A single letter covering multiple addresses is generally not accepted, and premises used but not declared are a separate contravention.
A consent letter from a group company, a firm or an LLP should be accompanied by the board resolution or the authority under which the signatory acts. A letter on company letterhead signed by an unidentified person is routinely queried.
This letter permits use of the premises for the stated purpose. It is not a lease, does not create a tenancy, and does not by itself confer any right of occupation. Where the arrangement is in substance a tenancy, deal with it as one — a rent agreement, properly stamped and, where required, registered.
Where premises are provided free of charge by a related person, the arrangement may have consequences under the tax rules governing supplies between related persons, and where rent is paid, there may be a withholding obligation on the payer above the prescribed threshold. Raise both with the tax adviser rather than assuming that free means neutral.
If the owner withdraws consent, or the premises are vacated, the registration must be amended within the period prescribed. A registration showing a place of business the entity no longer occupies is a live problem, and correspondence sent to that address is validly served.
The department may verify the premises, and increasingly does where registration is sought at a residential address. Ensure the address is real, reachable, displays the entity’s signage where required, and that someone is available to receive the officer. A failed verification suspends the application.
There is no bar on registering at a residential address, and many companies begin at a director’s home. What matters is that the address is genuine, that the consent and ownership proof are in order, and that the premises can be verified. Check separately whether any society by-law, lease or municipal rule restricts commercial use of the property.
Retain the signed consent letter and the annexures with the registration file for as long as the registration subsists and for the retention period afterwards. It will be asked for on any amendment, on verification, and in due diligence.
Reflects Indian tax law and practice current as of {{DATE OF USE}}. Documentary requirements for registration, stamping practice and verification procedures differ by State and change — confirm the current requirement for the relevant jurisdiction before submitting the application.
This is a ready-to-use template provided for convenience. Laws and requirements change, and every situation is different — please have it reviewed by a qualified professional (a lawyer, company secretary, or chartered accountant as relevant) before you rely on it.