Add an Additional Place explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
To add an additional place of business in GST, file a core-field amendment in Form GST REG-14 within 15 days of the change, attach proof of the new premises (ownership/rent/consent), and the officer approves in REG-15 within 15 working days — else it is deemed approved.
Overview
An Additional Place of Business (APOB) is any location, other than the principal place, where a registered person conducts business within the same State — a branch, godown, warehouse or extra office. Keeping the registration certificate accurate with all such locations is essential for valid invoicing, stock records and e-way bills.
When It Is Required & Legal Basis
Amendments to registration are governed by Section 28 of the CGST Act, 2017 read with Rule 19 of the CGST Rules, 2017. Adding or altering a place of business is a core field, so it is filed in Form GST REG-14 within 15 days of the change and generally needs the proper officer's approval.
Step-by-Step Process
- Log in and open amendment. Go to Services > Registration > Amendment of Registration Core Fields.
- Add the new premises. Under "Additional Place of Business", enter the full address, nature of possession and reason, and set the count of additional places.
- Attach proof. Upload ownership proof, or a registered rent/lease agreement with a rent receipt, or a consent letter with the owner's ID and a recent utility bill.
- Verify and submit REG-14. Submit Form GST REG-14 using DSC or EVC; an ARN is generated.
- Approval in REG-15. The officer approves the amendment in Form GST REG-15, or issues REG-03 seeking clarification; on approval the amended REG-06 reflects the new place.
Forms, Attachments & Fees
| Form | Purpose | Timeline |
|---|---|---|
| REG-14 | Core-field amendment application | Within 15 days of change |
| REG-03 | Notice seeking clarification | Within 15 working days |
| REG-15 | Order approving amendment | Within 15 working days |
| REG-06 (amended) | Updated registration certificate | On approval |
There is no government fee for a place-of-business amendment.
Timeline & Due Dates
File the amendment within 15 days of the change. The officer acts within 15 working days; if neither approval nor a query is issued in time, the amendment is deemed approved under Rule 19(1).
Penalty for Delay / Non-compliance
Operating from an undeclared premises can attract penalty under Section 122 (₹10,000 or the tax involved, whichever is higher) and complications in e-way bills and ITC. Goods stored at an undeclared godown risk detention under Section 129.
Practical Tips
- Add every godown/warehouse you supply from — not just offices — to keep e-way bills valid.
- Use a consent letter format when the premises are owned by a director/relative.
- Remember a different-State location needs a fresh registration, not an APOB.
- Respond to any REG-03 within seven working days to avoid rejection.