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Guide to Amending GST Records for Extra Business Premises

This guide outlines the procedure for registered taxpayers to add an additional place of business on the official GST portal. As a core field amendment, the process involves logging in, navigating to the registration amendment section, and providing details for the new location. The article details steps for data entry, including address and verification, culminating in the submission and approval process by tax authorities.

📖 2 min read read🏷️ GST Registration Amendment

After obtaining Goods and Services Tax (GST) registration, taxpayers can modify their registration details by submitting an amendment application. The process of adding an additional business location is categorized as a core field amendment. This article provides a step-by-step guide for incorporating an extra place of business on the official GST portal.

Step-by-Step Procedure for Adding an Additional Business Location on the GST Portal

To add an additional place of business, follow these steps:

Step 1: Log In to the GST Portal

Access the official GST portal using your credentials.

Step 2: Navigate to the Amendment Section

From the services menu, select the 'Registration' option, then choose 'Amendment of Registration Core Fields'.

Step 3: Access the Additional Place of Business Tab

On the screen, various editable tabs will appear. Click on the 'Additional Place of Business' tab.

Step 4: Input New Business Location Details

After clicking the 'Additional Place of Business' tab, a new screen will be displayed. Click the 'Add New' button and provide all necessary details for the new location. Include the reason for the amendment and the effective date. Once complete, click 'Save'.

You can input the address by entering the full address, PIN code, or latitude and longitude coordinates. For example, enter "22.48, 77.89" for coordinates. As you type a minimum of two characters, auto-suggestions will appear in the "Enter Address or Latitude, Longitude" search box located on the right side of the map.

Note: If your business currently lacks any additional premises, you must first navigate to the 'Principle Place of Business' tab and select 'Yes' under the 'Have Additional Place of Business' option before adding a new one. Registered individuals also have the option to modify existing additional business addresses.

Step 5: Complete the Verification Process

Proceed to the verification section:

  • Tick the verification checkbox.
  • Select the authorized signatory's name from the provided drop-down list.
  • Enter the place of submission and choose your preferred digital signing method (either DSC or EVC).

Step 6: Await Application Approval

Upon successful submission of your application, a confirmation message will appear on the screen. An acknowledgment will be sent to your registered email address and mobile number within 15 minutes. Amendments to core fields require approval from a tax official. You will receive an SMS and email notification regarding the tax authority's approval or rejection of your application.

Frequently Asked Questions

What is the Goods and Services Tax (GST) in India?
The Goods and Services Tax (GST) is an indirect tax used in India on the supply of goods and services. It is a comprehensive, multi-stage, destination-based tax that is levied on every value addition.
Who is required to register under GST?
Businesses with an annual turnover exceeding a specified threshold (which varies by state and nature of supply) are generally required to register under GST. Certain businesses, like those involved in inter-state supply, must register regardless of turnover.
What is an HSN Code in GST?
HSN stands for Harmonized System of Nomenclature. It is an internationally standardized system of names and numbers for classifying traded products. Under GST, HSN codes are used to classify goods, and SAC (Services Accounting Code) codes are used for services, to determine the applicable tax rate.
Can I claim Input Tax Credit (ITC) for all purchases?
Input Tax Credit (ITC) allows taxpayers to claim credit for the GST paid on purchases of goods and services used for business purposes. However, there are certain blocked credits under GST for which ITC cannot be claimed, such as food and beverages, club memberships, and personal consumption items.
What is the difference between CGST, SGST, IGST, and UTGST?
CGST (Central GST) and SGST (State GST) are levied on intra-state supplies (within the same state). IGST (Integrated GST) is levied on inter-state supplies (between different states) and imports. UTGST (Union Territory GST) is the equivalent of SGST for Union Territories without legislatures.