TaxTMI 
TaxTMI 
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.
GST Registration
30 Jan 2024 
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Additional place of business requirement: omission can render operations unregistered; remedy by portal amendment and possible penalty relief.
Every business location must be included in GST registration; operating from an unadded location may render it an unregistered unit and invite enforcement. Taxpayers can amend core registration fields on the common portal, and must apply to add additional places of business; where no revenue loss occurred, penalty mitigation may be sought and the Commissioner can permit retrospective amendments. (AI Summary)
Every business location must be included in GST registration; operating from an unadded location may render it an unregistered unit and invite enforcement. Taxpayers can amend core registration fields on the common portal, and must apply to add additional places of business; where no revenue loss occurred, penalty mitigation may be sought and the Commissioner can permit retrospective amendments. (AI Summary)