When they located separately, these locations should be registered as additional place of business. If not
As per Rule 5(5) (a) of TNVAT rules, When a registered dealer opens a new branch, he shall apply to the registering authority along with the proof of payment of fee (registration fee for addl place of business) within thirty days from the date of opening of the said branch and get his certificate of registration amended accordingly.
So it is mandatory to include the additional locations in the certificate and they also issue a separate certificate for the respective location also for displaying in the locations.
Thanks and Regards,
R USHA