Any GST registration is linked to a Principal Place of Business (PPOB), and to an Additional Place of Business (APOB) if applicable. This listing identifies the address to legally locate and operate your business, and is the method tax authorities will use to identify that your business is conducting its operations lawfully. If you move your business to a new address and do not update then:
- You run the risk of non-compliance penalties
- GST inspectors can question during Audits
- Notices and instructions can be mailed to your former address
- You can complicate claiming Input Tax Credit (ITC) that you are entitled to.
Note:
The penalty for not updating GST particulars can be up to ₹25,000 under the CGST Act – a hefty cost for something that could be done online in a few clicks.
Types of Address Changes allowed in GST
GST allows taxpayers to update different types of address details based on business requirements. These changes are categorized to ensure proper verification and compliance with GST authorities. There are mainly two types of address changes in GST:
1. Change in principal place of business (PPOB)
- This is your registered office address in GST.
- If your office has moved, this has to be updated at a quick pace.
2. Change in additional place of business (APOB)
- Additional places of business are the warehouses, branches and the storage units you are conducting business from.
- These can be added, changed or removed as your business grows.
Who Can Apply to Change Address in GST?
An address change in GST can be applied for by the authorized signatory using valid login credentials on the GST portal. In certain cases, GST practitioners or other notified persons may assist in the process. The GST portal allows only the authorized signatories to make changes. This mainly includes:
- The Proprietor (in case of proprietorship)
- Partners (In case of partnership firms)
- Directors (in case of companies)
- Authorised representative whose name is registered in GST.
Step-by-Step Procedure to Change Address in the GST portal
The procedure involves logging in, amending registration details, uploading documents, and submitting the request for approval by GST authorities. Following is the complete process for updating your business address in the GST portal:
- Step 1: Login to GST Portal
Visit gst.gov.in and log in using your username, password, and captcha. - Step 2: Go to Registration Amendment
Navigate to Services → Registration → Amendment of Registration – Non-Core Fields. Address changes fall under non-core fields and generally do not require prior approval. - Step 3: Update Address Details
Click on the Principal Place of Business or Additional Place of Business tab and enter the new address details carefully. - Step 4: Upload Address Proof
Upload valid address proof such as ownership documents, electricity bill, or rent/lease agreement. For rented premises, a rent agreement and NOC from the owner are required. - Step 5: Verify and Authenticate
Proceed to the verification tab and submit the application using DSC, e-Sign, or EVC. - Step 6: ARN Generation
After submission, an Application Reference Number (ARN) is generated, which can be used to track the status online. - Step 7: Approval and Confirmation
The GST officer verifies the details and documents. Once approved, an updated GST Registration Certificate (Form GST REG-06) is issued with the new address.
Checklist for Documents Required for Change of Address in GST
Here is a short checklist of documents required:
- For Owned Property, a property tax receipt, utility bill, or legal ownership document
- For Rented Property, a Rent agreement + NOC (No Objection Certificate) from the property owner
- For Shared Office Premises, Consent letter from the fellow partner/s + proof of ownership of the premises
- For Company, a Board resolution is going to be required authorizing the change (this may not be required).
Time Frame for Approval
The time frame for approval of an address change in GST depends on whether the amendment is core or non-core. Non-core address changes are usually processed quickly once documents are verified by GST authorities.
- The GST Officer normally approves address changes within 7 working days
- The GST Officer may ask for further documentation by issuing a clarification via REG-03
- In this case you’re to respond via REG-04.
Common Pitfalls When Changing Address In GST
Many address change requests in GST get delayed due to incorrect details or incomplete documentation. Being aware of common mistakes can help ensure faster approval and avoid unnecessary rejections by GST authorities.
- Uploading the Incorrect/Expired Documents – Be sure that the utility bill or your recent documents you provide is not from years ago, but also is a utility bill
- No APOB (Additional Place of Business) when starting branches. – Many SMEs forget to add these places of business
- Going through the entire process without worry of verification DSC/e-sign – If you don’t complete it properly, the application will stay pending status
- Inconsistency in the documents – You must have the name and address in all of the supporting documents agree with the GST details verification.
- Don’t delay the update – GST law states that the update of address must be done timely; delayed updates can create penalties.
Pro tip:
Always ensure that your GST registration certificate is up to date before applying for a bank loan, tender, government contracts, etc. One lost delayed tender, loan, or cancellation of a contract because of an outdated address is worth the change.
What Happens to Address Change?
Once an address change request is submitted, it is reviewed by GST authorities for verification. After approval, the updated address is reflected in your GST registration and an updated certificate is issued. Once the new address has been updated and approved:
- A new GST Registration certificate (Form GST REG-06) is issued and generated
- You will be able to download the certificate from the portal
- You will be able to share the new certificate with clients, vendors, and banks.
Did you know?
By 2023, there will be more than 1.4 crore businesses in India registered under GST. More than 70% of all GST amendment requests are for address changes, making it the most common changes to be requested on the portal. With the new GST Regulation 2021, businesses that do not update the address will see the demonization of their Input Tax Credit (ITC) when it comes to auditing in some cases.
Conclusion
Changing your business address on a GST portal is not just an administrative task at the moment but can also potentially save you from any future penalties, disputes, or stumbling blocks in the business regarding compliance purposes.