FAQs on Principal Place of Business Tab in GST Registration Application

By | February 5, 2018
(Last Updated On: February 5, 2018)

Principal Place of Business Tab

1. What is Principal Place of Business?

Principal Place of Business is the primary location within the State where a taxpayer’s business is performed. The principal place of business is generally the address where the business’s books of accounts and records are kept and is often where the head of the firm or at least top management is located.

2. How Principal place of business is decided?

Principal place of business is the place where the taxable person keeps and maintains the accounts and records as specified in the Model GST Act.

3. I have three types of businesses. Which address do I fill in the Principal Place of Business?

You should fill details of the business for which you wish to obtain registration. In case you are having multiple business verticals and fulfill conditions of Accounting Standard – 17, you may approach VAT office for obtaining multiple IDs for respective business verticals.

4. Can I select multiple addresses in Principal Place of Business?

No. Only one address can be filled in case of principal place of business. Other addresses can be filled as additional places of business within the State.

5. Which no is to be filled in cased of Building No./Flat No.?

The number allotted either by  Local municipal department to the building or plot or by local bodies. You can fill Alfa Numeric details.

6. What is to be filled in Building No./Flat No., if Building having one common No.?

You can fill common number. fill either common no or sub division no along with common no (Alfa Numeric).

7. How Floor no. can be ascertained in place of business details?

You need to enter floor number of your place of business.

8. If the business place is in basement, what should I fill in Floor No.?

You need to mention the number allotted to floors situated in the basement.

9. I have only one floor, what should be the floor no.?

Floor Number is not required if you have only one floor.

10. What is to be filled in Name of the premise/ building?

Name of building, premise, complex or apartment should be mentioned.

11. I don’t have any name of the premises/ building. What do I do now?

It can be left blank.

12. What is to be filled in Road/Street?

You can enter the Name of road/street/gully. It can be popularly known name of the street in which your business is located such as Station road, Bus stand road, Hospital road, School/College road, Parathe wali gully,Park road etc.

13. Our address doesn’t have any Road/Street. What do I do now?

You may mention “-” “Nil” , if no such road / street name exists.

14. What is to be filled in Locality/ Village?

It is the name, commonly or popularly known about that place or locality, Colony name with different phase numbers/sectors etc.

15. Locality or village is under development, what should I fill?

You can mention name with which such area is popularly known, if no specific name is available.

16. What is to be filled in Name of the City/ District?

You can fill the name of the city and district in which your business premise is located.

17. What is to be filled in State in case of principal place of business?

State is auto filled in case of principal place of business or additional place of business.

For Residential address of promoters or authorised signatory, it can be the state or union territory in which such promoter or authorised signatory resides. In case, he lives outside country, he needs to fill in details of his residential address in India. In absence of any such address, he may give his business address.

18. What is to be filled in Official e-mail address?

Old/ New office e-mail address has to be filled in the Official e-mail address.

19. What is to be filled in Official e-mail address?

Old/ New office e-mail address has to be filled in the Official e-mail address.

20. Can e-mail address be changed?

Yes. It can be changed by filing amendment form once it is filed with DSC/ e-Sign.

21. Can e-mail address be changed without approval of department?

Yes. It is non-core field and does not require any approval from tax office.

22. I don’t have FAX Number. What do I do now?

Please mention if installed. You may leave it as blank, if not available.

23. I don’t have Landline No.. What should I fill?

In case you don’t have Telephone no. , you can leave it blank. Else, you may also mention mobile number.

24. What is the proof required to be uploaded, in case, the premises are owned by business entity/ me?

In case of self owned- Paper of registry, Receipt of House/property Tax, electricity bill, water tax, municipal corporation tax etc need to be uploaded.

25. What is the proof required to be uploaded, in case, I have an ancestral property not in my name?

In case of ancestral property- Valid document of property and relationship with the person whose name mentioned there upon, NOC from other claimants need to be uploaded along with municipal/electricity bill details.

26. The place of business is under dispute and I don’t have any specific ownership proof. What do I do now?

In case of dispute- Any legal or Administrative order issued from competent authority, showing possession or status quo in favour of taxpayer can be filed.

27. I have Leased/ Rented property, which document should I upload?

Valid Copy of lease or rent deed (Registered/Notarized)

In case of old tenancy without deed- Any document issued from competent authority showing possession

28. I am working from premises for which we pay regular rent. What should we select Lease or Rented?

In case, it is for a specific period, please select lease, if no specific period is mentioned in the agreement, please choose Rented or refer the agreement you have entered with landlord.

 

28. Which documents are accepted as a valid proof of Principal Place of Business?

In case of Owned Premises

  • Electricity Bill
  • Latest Tax Paid Receipt
  • Municipal Khata Copy

In case of Rented Premises

  • Rent/ Lease Agreement along with supporting document of the owner (Electricity Bill/ Latest Tax Paid Receipt/ Municipal Khata Copy)

In case of Premises obtained from others, other than by way of Lease/ Rent

  • A copy of Consent Letter along with supporting document of the owner (Electricity Bill/ Latest Tax Paid Receipt/ Municipal Khata Copy)

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