What is the process for a tenant to request NOCs from their landlord while filing GST returns?

Here's a clear explanation of the process for a tenant to request a No Objection Certificate (NOC) from their landlord when filing GST returns:

Why is a NOC Needed from the Landlord?

If you're using a rented commercial property as your principal place of business for GST registration or filings, the GST department may require:

  • Proof of ownership of the property, and
  • Consent from the landlord (NOC) to use it for business purposes.

✅ When is a NOC Required?

  • While applying for GST registration using a rented address.
  • When changing the principal place of business in GST records.
  • During GST verification or audit, if additional documentation is needed.

Steps to Request a NOC from the Landlord

  1. 1. Draft a Formal Request Letter or Email: Politely request a NOC from your landlord, stating: Your name and business name The address of the rented premises The purpose (e.g., GST registration or update) Assurance that this won’t affect ownership rights
  2. 2. Landlord Issues a NOC Letter: The landlord prepares and signs a NOC on plain paper or letterhead, mentioning: Consent to use the premises for business Name of the tenant and address of the property PAN details (optional but preferred) Signature and contact details
  3. 3. Attach Supporting Documents: Along with the NOC, you should also have: A copy of the Rent Agreement (registered or notarized) A utility bill or property tax receipt in the landlord’s name
  4. 4. Upload While Filing or Updating GST: If registering for GST, upload the NOC and rent agreement in the Place of Business section of the GST portal. If submitting during a departmental query, upload via the reply submission option in the GST portal.

Sample Format of NOC from Landlord

Date: [DD/MM/YYYY]

TO WHOMSOEVER IT MAY CONCERN

This is to certify that I, [Landlord's Name], S/o [Father's Name], owner of the premises located at [Full Address], have rented the said property to [Tenant Name / Business Name] for commercial purposes.

I hereby have no objection to the tenant using the above premises as their principal place of business for GST registration purposes.

Sincerely, [Signature] [Landlord’s Name] [Address] [Contact Number] [PAN Number (optional)]


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