The deployment of the GST portal is a big move towards digitalisation and automation. The portal facilitates numerous activities for the taxpayer with the help of a few clicks. The complete system pertaining to GST, starting from registration to filing of returns is automated. Gone are the days when taxpayers were required to stand in long queues and wait for hours just to file a tax return.
Taxpayers are required to furnish information about their address along with other details while registering themselves on the GST portal. However, a need might arise to modify such details in case of a mistake in the previously provided address or change in location of business over time.
Taxpayers may also wish to add additional places of business in light of expansion. There is no need to visit the jurisdictional office for effecting these changes, instead, they can be carried out online by the taxpayer through the GST portal. However, the amendment is subject to the approval of GST tax officials. In this article, we will discuss the complete step-by-step process a taxpayer must follow to update/change its address on the GST portal.
Before we begin:
➔ It's pertinent to find out whether any changes in the address form are part of “Core-Field'' or “Non-Core Field''. Any sort of alteration in the business address or adding additional places of business are classified under “Core -Field”.
➔ Any changes that a taxpayer makes post-GST registration are denoted as “Amendment of Registration” under GST.
This article is an attempt to answer the following two frequently asked questions:
- How to change the address of the place of business on the GST Portal?
- How to add an additional place of business on the GST Portal?
The process involved in both these cases is quite simple, so let’s take a look through it:
A. How to change the address of the place of business on the GST Portal?
- Log in to the portal: Log in to the GST portal using your login credentials, that is, username and password.
2. Go to “Amendment of Registration Core Fields”: Once you log in, the dashboard will be displayed. Here you will see a lot of tabs on the blue ribbon. Go to ‘Services” and click on “Registration” and then select “Amendment of Registration Core Fields”.
Services->Registration->Amendment of registration core fields
3. Edit the details: Next, click on the “Principal Place of Business” tab. Here, you can make the necessary changes. You will also be required to specify reasons for the same. Next, attach the electricity bill or rent agreement in the attachment section as proof of the new address. Once done, click on “Save”.
4. Verify the form: As the last step, go to the “Verification” tab and enter the required information and submit the application using a digital signature certificate (DSC) or E-signature or Electronic Verification Code (EVC).
5. Acknowledgment of changes: Once the form is submitted, a success message will pop up on the screen. Further, an acknowledgment will be sent to the taxpayer’s registered mobile number and E-mail ID.
B. How to add an additional place of business on the GST Portal?
The process of change of address and adding a new place of business is fairly similar.
1. Log in to the portal: Log in to the GST portal using your login credentials, that is, username and password.
2. Go to the “Amendment of Registration Core Fields”: Go to Services->Registration->Amendment of Registration Core Fields.
3. Edit the details: Next, click on the “Additional Place of Business” tab and go to “Add New”. Here, you will be required to add the asked details such as number of additional places, reason for change, address of additional place, and date of amendment. Once done, click on “Continue”.
4. Verify the form: Next, go to the “Verification” tab, enter the information asked such as name of authorised signatory, place and date, and after that, submit the application using digital signature certificate (DSC) or E-signature or EVC.
5. Acknowledgment of changes: A success message will be displayed on the screen once you submit the application. An acknowledgment will also be sent to your registered mobile number and E-mail ID within 15 minutes.
Key Considerations:
- A new amendment application cannot be initiated by the taxpayer until the previously filed amendment application is processed and disposed of by the authorities. The status of such previously filed application can be viewed by following these steps: Services-> Registration->Track Application Status
- If in case, any amendment application is left halfway then it would be saved as a draft on the GST portal. To access the saved draft, follow these steps: Services->User Services->My Saved Applications
- Any amendment in the core field requires the approval of tax officials. As changes in the address is part of the core field, it is subject to approval of GST Tax officials. If no action is taken by the tax authorities within the stipulated time, then application will be auto-approved.
- Intimation stating approval or rejection of application by tax authorities will be sent to the taxpayer on its registered phone number and Email ID.
And so, there you have it! A complete step-by-step guide to change the address on the GST portal.
We hope our article turned out to be useful for you. For more such informative content, you can visit these linked articles as well: | ||
Types Of GST | GST on IT industry | GST on Logistics Sector |
GST on Food items | GST on Real Estate | How to Apply for GSTN? |
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FAQs
Q. Is it mandatory to furnish proof of address in case of change of address?
Ans. Yes, proof of address is mandatory, and must be attached in case of any address change. However, in case of updating the additional place of business, no documents are required to be uploaded on the portal.
Documents for proof of address in case of:
Own Premises: Includes any document supporting ownership of the premises, i.e., latest electricity bill or property tax receipt.
Rented Premises: Includes rent agreement accompanied with document depicting ownership of the premises by the lessor, for example, copy of latest electricity bill or property tax receipt.
Q. I have GST registration in Delhi. Now I wish to add an additional place of business in Mumbai. Is it possible? What are the documents required for the same?
Ans. An additional place of business can be added through the amendment in core fields. However, such additional places of business must be in the same state in which you are already registered under GST. If in case the additional place of business is different from the principal place of business, then you will be required to take a new GSTIN for that branch office.
As in the present case you are registered under GST in Delhi. Therefore, you will be required to take a separate GST registration for additional places of business in Mumbai.
Q. By when should an application for Amendment of Registration be filed in case of changes in particulars of registration?
Ans. Application for Amendment of Registration must be submitted within 15 days from the date changes took place.
Q. Can we initiate two applications for amendment in core/non-core field at the same time?
Ans. If an application for amendment of core field has already been initiated and is under process by the GST Tax authority, then another application for amendment of core field/non-core field cannot be initiated till the time that earlier amendment application is processed and disposed of by the authorities.
Q. Can I change the registered address by myself?
Ans. Yes, you can change the registered address by yourself anytime, anywhere through your GST portal and by following the steps enumerated above.