All businesses that are required to register under the GST must comply as it gives them the legal authority to collect tax from their buyers and to transfer the credit for tax paid. Only such companies are legally recognized as suppliers of goods or services. Many companies work from home as they do not have a registered commercial presence. If the premises where the work will be carried out are owned, then at the time of registration it is necessary to upload a document proving ownership of the
taxpayer. When renting the premises, a valid rental/lease agreement must be uploaded.
If they are not owned or leased, these taxpayers must provide a consent form at the time of uploading their proof of place of business. It is a Certificate of No Objection (NOC) from the owner of the premises stating that they have no objection to the taxpayer using the premises for business purposes. There is no specific format for the consent letter under GST. It can be any written document. Suppose a taxpayer forgets to submit the Letter of Consent and Proof of Address
while submitting the GST Registration Application on Form GST REG-01.
In this case, the GST officer will contact the taxpayer by email or phone. Upon receipt of such notice, a taxpayer may attach the consent letter to the application. The property owner must sign a consent form. In some cases, GST officers require a consent form on a stamped paper, which must also be notarized. However, the declaration of consent can be uploaded without even printing it out on stamped paper.
If a GST officer specifically requests that the letter of content be printed on stamped paper, the taxpayer may do so.
Reference: The Central Goods and Service Tax Act, 2017 – 202100466-20210041-17399