GST

Adding a godown as additional place of business

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A godown or branch in the same State is added to your existing GSTIN as an additional place of business. You do not need a second registration for the same State unless you choose separate registration for a different business vertical.

Provisions

Rule 19(1), CGST Rules 2017; Sec 28, CGST Act 2017

Analysis

Rule 19(1) treats additional place of business as a core field today, so it needs officer approval. Goods kept at an undeclared godown can create trouble during an inspection or an e-way bill check, because the address on documents will not match your registration. Example: a trader in Jaipur starts storing stock in a rented godown in Sanganer on 5 October; the REG-14 should be filed by 20 October with the godown rent agreement.

Close

  1. Get the rent agreement or consent letter and a utility bill for the godown.
  2. File REG-14 under Amendment of Registration Core Fields, tab Additional Places of Business.
  3. Enter the nature of activity at the godown, such as warehouse or depot.
  4. Submit with DSC or EVC and track the ARN until REG-15 is issued.
  5. Print the amended certificate and display it at the godown too.

Keep the certificate displayed at every place of business, including the new godown.

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