GST Registration

[Sudhir Kumar]

A Taxpayer has obtained registration of a certain place as principal place of business in his registration but he has carried out business at other place which is neither registered nor added as additional place of business. Department has issued SCN for not adding such place of business as additional place or not amending the principle place of business according. Whether any wrong doing has been taken place at the end of the taxpayer or Department is wrong.

[KASTURI SETHI]

The department is legally correct in toto. Not adding additional place of business in the registration application on common portal from where business was carried out is very serious offence. It means unregistered unit. It may have serious repercussions on the client's buyers.

C.B.E. & C. Flyer No. 1, dated 1-1-2018

Amendment of Registration

Except for the changes in some core information in the registration application, a taxable person shall be able to make amendments without requiring any specific approval from the tax authority. In case the change is for legal name of the business, or the State of place of business or additional place of business, the taxable person will apply for amendment within 15 days of the event necessitating the change. The proper officer, then, will approve the amendment within next 15 days. For other changes like name of day to day functionaries, e-mail Ids, Mobile numbers etc. no approval of the proper officer is required, and the amendment can be affected by the taxable person on his own on the common portal. A functionality to update email and mobile number of the authorised signatory is available in the GST system. The taxpayers can get it done by the concerned jurisdictional tax authority. Generally, the amendments take effect from the date of application for amendment. Commissioner, however, has been given powers to permit amendments with retrospective effect.

REMEDY

Now, you can apply for amendment in the Registration Certificate in the Core field on Common Portal System for adding additional place of business. There are case laws in the favour of registered persons/assessees. If no revenue loss has been caused, take shelter of the case laws for not imposition of penalty. You may request for treating it as procedural lapse.

[Ganeshan Kalyani]

All place of businesses has to be added in the certificate of registration. As suggested by Sri Kasturi Sir, you can amend your certificate now.

AI Summary

Taxpayer's Unregistered Business Location Triggers Show Cause Notice; Amendments Allowed Within 15 Days Without Specific Approval A taxpayer registered a principal place of business but conducted operations at an unregistered location, prompting the tax department to issue a show cause notice. The department's stance is legally correct, as failing to register additional business locations is a serious offense, potentially affecting clients' buyers. Amendments to the registration can be made without specific approval, except for core information changes. Taxpayers should apply for amendments within 15 days of changes. Remedies include applying for amendments on the Common Portal System and potentially using case laws to argue against penalties if no revenue loss occurred.