Format of Consent Letter for GST registration
The format is from CBIC’s Circular No. 257/03/2026-GST dated 26/10/2026 which brings a standardized format Annexure-VI Consent Letter for GST registration. This template is to be used when Principal Place of business is not owned by the GST applicant and not taken on rent.
Where the ownership of the premises is with a family member like spouse, parents, sibling, etc. or with a partner/ director, etc. and premises is made available to the applicant on consent basis, the applicant needs to upload consent letter in the given format.
When the premises is taken in consent for business the applicant need to attach the consent letter as per the GST circular. Applicant should upload signed consent letter on plain paper (not on stamp paper). The consent letter must be signed by the owner of the premises. Applicant also need to attach onwership document of the consenter e.g. ” copy of latest Property Tax receipt or copy of Municipal Khata or copy of document certifying Property Identification or latest copy of Electricity Bill or latest copy of Water Bill”.
Attached herewith the draft format of Consent Letter as per CBIC’s Circular No. 257/03/2026-GST
CONSENT LETTER
Date: [DD/MM/YYYY]
To Whomsoever It May Concern
Subject: Consent for use of premises for GST Registration
I/We, [Owner’s Full Name], son/daughter of [Father’s/Mother’s Name], residing at [Owner’s Address], and being the lawful owner(s) of the premises situated at [Full Address of Premises] (hereinafter referred to as “the said premises”), do hereby solemnly affirm and declare as under:
- That I/We have permitted [Applicant’s Full Name / Business Name], who is my/our [relationship, e.g., son/daughter/brother/tenant/authorized occupant], to use the said premises for the purpose of obtaining registration under the Central Goods and Services Tax (GST) Act, 2017 and rules made thereunder and for carrying on business activities therefrom.
- That I/We have further permitted the applicant to use either the entire said premises or an exclusively earmarked and clearly demarcated portion thereof, more particularly described as:
[Insert precise description e.g., “Cabin No. 3, First Floor, admeasuring approximately __ sq. ft., located on the right-hand side of the staircase,” or “Workstation area marked ‘B’ in the attached layout plan, admeasuring approximately __ sq. ft.”] (hereinafter referred to as “the allocated premises”, where applicable).
- That the allocated premises, where applicable, is independent, clearly identifiable, and exclusively assigned to the applicant for carrying on business activities, notwithstanding that the overall property may be shared with other occupants/entities.
- That I/We have no objection whatsoever to the applicant using the said premises or the allocated premises, as the case may be, as its/their Principal/Additional place of business for the purposes of registration under the Central Goods and Services Tax (GST) Act 2017 and rules made thereunder and for all related statutory compliances.
This consent is granted voluntarily, with my/our full knowledge and without any coercion or undue influence.
Owner’s Details:
Name: [Owner’s Full Name]
PAN: [Owner’s PAN]
Contact Number: [Phone Number]
Signature of Owner:
Name: [Owner’s Name]
You can download in word format the CONSENT LETTER
