GEO-Coding of the Address of Principle Place of Business for Goods & Service Tax

Introduction

Geo-coding is an essential process for address verification under the Goods and Services Tax (GST) system in India. It involves converting physical addresses into geographic coordinates (latitude and longitude) and has become an important tool for verifying the accuracy of the location of a business or supplier. On February 24th, 2023, the Goods and Service Tax network released an advisory regarding Geo coding of the Principle Place of Business. In this article, we will discuss the benefits, process, and requirements of geo-coding for address verification under GST in India.

Advisory by GSTIN on Geocoding of the Principle Place of Business

• The functionality for Geocoding the Principle Place of Business is now accessible on the GST portal under the Services/Registration tab in the FO portal.
• Taxpayers can view the system-generated geocoded address and either accept or update it as per their requirements. The geocoded address details will be saved separately under the “Principal Geocoded” tab on the portal, without changing the existing addresses.
• Once the geocoding details are submitted, the geocoding link will not be visible on the portal, and revision in the address is not allowed. This is a one-time activity.
• The functionality is available for normal, composition, SEZ units, SEZ developers, ISD, and casual taxpayers who are active, canceled, and suspended.

Note: Currently, this functionality is available only for taxpayers registered in Delhi and Haryana.

Benefits of Geo-coding for Address Verification under GST

Geo-coding provides several benefits for address verification under GST in India. These include:

• Improved Accuracy: Geo-coding helps to improve the accuracy of address verification by pinpointing the exact location of a business or supplier.

• Faster Processing: With geo-coding, the verification process can be completed faster, as it eliminates the need for manual verification.

• Reduced Errors: Geo-coding helps to reduce errors that may occur during address verification due to human error.

• Increased Compliance: Geo-coding ensures that businesses and suppliers are compliant with GST regulations, which helps to improve overall compliance.

Process of Geo-coding for Address Verification under GST

The process of geo-coding for address verification under GST in India involves the following steps:

Step 1: Login to GST Portal

Go to https://services.gst.gov.in/services/login. Enter the User Id (PAN / AADHAR / OTHER USER ID) and Password. Now click on login.

Step 2: Use a Geo-coding Service

If you have not yet updated the address for your principal place of business in the GST address with Geo-coding, a prompt will appear requesting you to do so.

To update the GST address with Geo-Coding, simply click on “continue” in the Dashboard.

Step 3: Current Geocoded Address

Verify the present information regarding the Geocoded address of your primary place of business. To update to a new Geocoding, select the “Update Geocoded Address” button.

Step 4: Set the new Geocoded Address

Specify the new Geocoded Address by identifying it on the map provided and selecting the “Confirm” button. The system will automatically retrieve the Latitude and Longitude information.

Requirements for Geo-coding for Address Verification under GST

To use geo-coding for address verification under GST in India, it is necessary to have the following requirements:

• A valid physical address of the business or supplier.
• Access to a geo-coding service.
• Access to the GST system to update the verified address.
• A reliable internet connection to access the geo-coding service and GST system.
• Adequate knowledge of geo-coding and its usage.

Conclusion

Geo-coding is an important tool for address verification under the GST system in India. It helps to improve accuracy, reduce errors, and increase compliance. To use geo-coding for address verification, it is necessary to have a valid physical address, access to a geo-coding service, and knowledge of how to use it. By following the above steps and requirements, businesses and suppliers can ensure that they are compliant with GST regulations and avoid penalties.