CBIC standardises GST registration documents for working spaces; consent letter and affidavit formats detailed

The Central Board of Indirect Taxes and Customs (CBIC) has moved to standardise the Goods and Services Tax (GST) registration process, with officers required to seek only documents prescribed in Form GST REG-01, according to the information provided. The move aims to bring uniformity to registration processing and prevent genuine applicants from facing requests for additional documentation.

The accompanying formats detail the declarations and supporting documents that applicants may need when using business premises without a formal rent agreement, seeking consent from a property owner or operating from inherited property.

Consent letter for using premises

For applicants using premises owned by another person, the prescribed consent letter records the property owner's permission to use the premises for GST registration and business activities.

The format requires the owner's name, relationship with the applicant, address and complete address of the premises. The owner must also specify whether the applicant can use the entire property or an exclusively earmarked portion.

Where only part of a property is being used, the document calls for a precise description of the allocated space, including its location and approximate area. It also states that the portion should be independently identifiable and exclusively assigned to the applicant for business activities, even if other occupants share the overall property.

The consent letter confirms that the owner has no objection to the premises being used as the principal or additional place of business for GST registration.

Undertaking where there is no rent agreement

The document set also includes an undertaking for GST registration where no formal rent or lease agreement has been executed.

Under this format, the applicant must declare their identity, business details, residential address and the address from which the business operates. The applicant must identify the property owner and confirm lawful possession and occupation of the premises, including the period since which the premises have been occupied.

The undertaking also requires the applicant to accept responsibility for utility charges, including electricity and water, as well as applicable statutory, legal and tax compliances relating to the business conducted at the address.

The applicant must affirm that the undertaking is being furnished for GST registration and that the information provided is true to the best of their knowledge and belief.

Affidavit for inherited property

A separate affidavit format covers cases where the property is registered in the name of a deceased ancestor. The applicant must declare their status as a legal heir, provide the deceased person's name and date of death, and identify the property being used for business.

The affidavit also records the applicant's lawful possession of the premises and responsibility for utility bills and business-related tax liabilities. It includes a verification clause confirming the accuracy of the statements made.

The format specifies execution on non-judicial stamp paper of a minimum value of ₹100 in the presence of a First-Class Judicial Magistrate, Executive Magistrate or Notary Public.

The broader objective of standardising documentation is to make GST registration more predictable for businesses. Applicants should ensure that their declarations accurately reflect ownership, possession and use of the premises, and refer to the applicable CBIC instructions for the complete list of prescribed documents and requirements.