Answer

1. F

   Facts

   Removing an additional place of business is done through REG-14. Whether the portal treats it as core or non-core should be checked on the live portal before filing.

2. P

   Provisions and law

   • Rule 19(1), CGST Rules 2017Any change in registration details is filed in REG-14 within 15 days of the change; legal name, places of business and partners or directors need officer approval
   • Sec 28, CGST Act 2017Every registered person must inform changes in the information given at registration; the officer may approve or reject the amendment
3. A

   Analysis

   Rule 19(1) requires reporting any change within 15 days, including a closed branch. Removing the address matters because notices, inspections and e-way bills are linked to listed places. Move or account for the stock at the branch before closing, and make sure no invoices are issued from that address afterwards. The kit flags that the core or non-core status of removal needs checking on the portal.

4. C

   Conclusion

   1. 1Shift or record the closing stock at the branch.
   2. 2Open the Additional Places of Business tab in the amendment menu and remove the branch.
   3. 3Enter the date of closure and reason.
   4. 4Submit and track approval.
   5. 5Remove the address from invoices and e-way bill masters.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.