The Goods and Services Tax Network (GSTN) has enabled an additional step for users on the GST portal, now requiring them to select the geolocation of their address. This step will need to be done for new GST registrations and while amending an existing registration.
According to the GST law, if a taxpayer wishes to make changes to the address of their principal place of business or an additional place of business, they are required to file GST FORM REG-14. The geolocation must be selected as part of the GST registration application along with the proof of address for the new location. This can be done on the website by either moving the marker to pinpoint the location or finding it through the provided search bar.
Once an application is made for a change of address, the GST officer will need to approve or reject the change within 15 days after due verification of the same. On approval by the officer, the date of amendment of GST registration would be the date of occurrence of the event that warrants such amendment.
However, where the application for the GST amendment is not warranted or the documents furnished are incomplete or incorrect, the officer can serve a notice within 15 days asking the taxpayer for additional information or clarification. The taxpayer will have seven days to submit such additional information or clarification. If the information submitted is acceptable, then the GST officer can approve the application for amendment. If not, the GST officer can reject the same.
In case a GST officer fails to take action within 15 working days post the submission of the amendment application or within seven working days of receipt of clarification or additional information, then the certificate of registration will stand amended to the extent applied for. The amended certificate will be made available to the taxpayer on the GST portal.
For any clarifications/feedback on the topic, please contact the writer at athena.rebello@cleartax.in
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