Online Process to Change GST of Address

Introduction

GST registration with a change in address involves updating the Goods and Services Tax (GST) records when a business relocates. Businesses are required to notify the GST authorities by submitting an amendment application through the GST portal. This article provides a detailed guide on how to update the business address for GST registration online.

Who Can File an Amendment for GST Registration?

Any GST-registered taxpayer, including individuals, companies, or businesses, can file an amendment for GST registration. This applies when there are changes in business details like address, legal name, business type, or bank account.

The following individuals and entities registered under GST can submit a change of registration application:

• New Registrants and Normal Taxpayers

• TDS/TCS Registrants, UN Bodies, Embassies, and Other Notified Persons with UIN

• Non-Resident Taxable Persons

• GST Practitioners

• Online Service Providers for Details and Database Access or Retrieval

Requirement to change Address in GST Registration

Address changes fall under the core amendments of GST registration. If you need to update your principal place of business, you must file GST Form REG-14 online.

• Same State Requirement: The new address must be in the same State or Union Territory (UT) as the old address since GST is state-based.

• New State Requirement: If the new address is in a different state, you must cancel your old registration and obtain a new one.

• Address Proof: When applying for an address change, you must provide proof of the new location.

Acceptable documents include

1. For Owned Premises: Latest Property Tax Receipt, Municipal Khata copy, or Electricity Bill.

2. For Rented/Leased Premises: A valid Rent/Lease Agreement plus proof of ownership from the lessor (e.g., Property Tax Receipt or Electricity Bill).

3. If No Rent/Lease Agreement Exists: An affidavit stating this, along with proof of possession (e.g., Electricity Bill).

4. For Other Situations: A Consent Letter with supporting ownership documents (e.g., Municipal Khataa copy or Electricity Bill).

5. For SEZ Locations: Required documents/certificates issued by the Government of India.

Time limit for GST address change amendments

All address changes must be updated in the GST portal within 15 days of the change. After submitting your application, the GST office will approve it within 15 days. The amendment will take effect from the date of the address change.

Process for Updating GST Registration Details

Step 1: Submit FORM GST REG-14 along with required documents within 15 days of a change in the address.

Step 2:

A. The GST officer will verify and approve within 15 days in FORM GST REG-15. The change will take effect from the date of occurrence of the event.

B. If the Officer is not satisfied with the documents then he/she can serve a show-cause notice in FORM GST REG-03.

• The applicant must reply in FORM GST REG-04 within 7 days.

• If the Officer is not satisfied with the reply, he/she can reject the application and pass an order in FORM GST REG -05.

If the GST officer takes no further action, it is assumed that the information has been updated.

Conclusion

Changing your GST address is a straightforward online process that ensures your business remains compliant. When you follow the proper steps and submit the required details, you can easily update your address in the GST records, avoiding potential issues with tax filings and operations.

Suggested Read :

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Blocked Credit Under GST

Avoid Penalties with a CGST Audit

Cancelation of GST Registration

Integrated Goods and Service Tax