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Geolocation is required for new GST registrations and address changes for existing GST registrations on the GST Portal: GSTN.

The Goods and Services Tax Network (GSTN) has enabled the new ‘Geo-location’ functionality for filling out the Address of a new registration and changing the address of an existing registration.

According to the GST Act and Rules, if the address of the major place of business or any other place of business changes, GST FORM REG-14 must be filed. Proof of address for the new location must be given in the GST registration modification application for address changes. All address changes must be documented on the GST site within 15 days of the change. If you apply for a change of GST address, the GST office will approve it within 15 days. The date of the change, if approved by the Officer, would be the day the event warranting the alteration occurred.

When a GST modification application is received, the responsible official is expected to accept the application after appropriate verification within 15 working days of receipt. When approved, the modification will go into effect on the date of the event’s occurrence that warranted the amendment.

If the application for GST revision is not warranted, or if the papers submitted are inadequate or erroneous, the responsible officer may issue a notice ordering the taxpayer to offer more information or explanation within 15 days. The taxpayer has seven days from the date of receipt of the notification to provide clarification or additional information. If the taxpayer’s information is satisfactory, the officer may approve the application for GST adjustment. If the information is not acceptable, the GST officer has the authority to refuse the application for adjustment.

However, suppose a GST officer does not act within 15 working days of receiving an amendment application or within seven working days of receiving clarification or additional information in response to a notice. In that case, the registration certificate will be amended to the extent requested. The amended certificate will be made available to the registered person on the Common Portal.

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