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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.
GST
Closing a branch listed on GST
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Rule 19(1), CGST Rules 2017; Sec 28, CGST Act 2017
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.
Close
- Shift or record the closing stock at the branch.
- Open the Additional Places of Business tab in the amendment menu and remove the branch.
- Enter the date of closure and reason.
- Submit and track approval.
- Remove the address from invoices and e-way bill masters.
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