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Place of business under GST

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As per Section 2(85) of the CGST Act 2017,

Place of business includes

  • a place from where the business is ordinarily carried on and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or.
  • a place where a taxable person maintains his books of account; or
  • a place where a taxable person is engaged in business through an agent, by whatever name called.

Principal place of business

As per section 2(89) of Act, “principal place of business” means the place of business specified as the principal place of business in the certificate of registration.

In simple words, the principal place of business is the primary location within the State where a taxpayer's business is performed.

The taxpayer will have to declare the principal place of business while applying for registration through the GST portal. The following documents need to be uploaded on the portal in support of said place:

In case of own premises, any of the following documents:

  • Latest property tax receipt
  • Municipal Khata copy
  • Electricity bill

In the case of rented or leased premises,

  • Valid rent or lease agreement and
  • Any document in support of the ownership of premises of the lessor like a latest property tax receipt, municipal Khata copy, electricity bill.

If a rent/lease agreement is not available, an affidavit to that effect along with any document in support of the possession of the premises.

Additional place of business

The additional place of business is the place of business within a State other than the principal place of business where the taxpayer carries out business-related activities. 

Procedure to add an additional place of business on the GST portal

Step 1: Visit the GST official website and enter login credentials.

Step 2: Navigate to Service > Registration > Amendment of Registration Core Fields.

Step 3: Click the "Additional Place of business" tab.

Step 4: On the next page, click on the "ADD NEW" button and enter the required details.

Enter the reason and date of the amendment. Then, click on save.

Step 5: Click on the verification tab. On this page,

  • Select the verification checkbox.
  • Select the name of the authorised signatory from the drop-down list.
  • Enter the place.
  • Submit the application using either DSC or EVC option.

On successful submission of the application, a message will be displayed on the screen stating ‘Successful submission’. An acknowledgement will be sent on the registered email address and mobile number within 15 minutes.

A message of application approval or rejection by a tax official will be sent by SMS and email to the registered email ID and mobile number.

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CA Anand Singh

CA Anand Singh

I am a practising Chartered Accountant with 6 years of experience in Direct and Indirect Taxation, FEMA, Corporate Law and Audit etc.