GST Change of Address- A quick and easy online process
Introduction
In some cases, when the wrong information about the taxable person has been filled in such cases GST registration amendments are required. In this article we will discuss the process of making GST address change online of the business.
Who can file the amendment of registration application?
The following persons registered under the GST can file the change of registration application:
- New Registrants & Normal Taxpayers
- TDS/ TCS Registrants, UN Bodies, Embassies & Other, Notified person having UIN
- Non-Resident Taxable Person
- GST Practitioner
- Online Details and Database Access or Retrieval Service Provider
Provisions of Changes in the Address in GST Registration
GST address Change comes under the amendments of the core field.
- In case of any changes to the principal place of business, GST Form REG-14 can be filed for GST address change online.
- However, you need to keep yourself assured that the new address and old address are in the same State/UT. This is because GST is State-based Registration.
- If new address is in a new state, then you need to cancel the old registration and obtain a new one in another state.
- For GST change of address, proof of address for the new location must be provided in the GST registration amendment application.
- Accepted proofs of address
- For Own Premises: Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
- For Rented or Leased premises: A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
- For rented/leased premises where the Rent/lease agreement is not available: An affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.
- For premises not falling under any of the above category: A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
- If the principal place of business is located in an SEZ or the applicant is an SEZ developer: Necessary documents/certificates issued by Government of India are required to be uploaded.
Time limit of GST Amendments in the Address
- All the changes to the address recorded in the GST common portal must be updated within 15 days on occurrence of the event of a change in the address by filing a GST Amendment Application.
- On making an application for change of GST address, the GST office would approve the change within 15 days.
- On approval the amendment shall take effect from the date of occurrence of the event warranting the amendment.
Need assistance in changing the business address in GST registration. Get in touch for a free consultation on info@ebizfiling.com or call 9643203209.
Process of changing or updating the GST registration details
For changes in the address of the business, the procedure would be as follows:
Step 1: Submit FORM GST REG-14 along with required documents within 15 days of 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.
Step 2.B: If the Officer is not satisfied with the documents then he/she can serve a show cause notice in FORM GST REG-03.
Step 2.B.1: The applicant must reply in FORM GST REG-04 within 7 days.
Step 2.B.2: 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 does not take any more action then it is assumed that the information has been changed.
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