Under the GST regime, the principal place of business reflects the location from which the main functions of the registered taxpayer are conducted. If a business moves its operations or head office to a new location, it will need to amend the GST registration for this new address.
This blog explains the step-by-step process of how to change the principal place of business under GST using the online portal, what documents are required, and the timelines involved in approval.
Introduction
All registered taxpayers under the Goods and Services Tax (GST) must provide accurate business details to the government, including the principal place of business. This is the primary location where the business is managed, often the head office, main branch, or administrative base.
However, businesses frequently relocate due to expansion, cost-saving, or strategic reasons. When this happens, it is not enough to simply update stationery or notify clients; it is legally mandatory to update your principal place of business in the GST portal.
This update will ensure that all future communications, visitations, notices and compliance filings are matched properly to your new address. While not updating, this will not immediately affect any assessments, audits, or refund processes now, but it could lead to complications later.
What is the Principal Place of Business in GST?
The principal place of business refers to the main location within a state where –
- The taxpayer maintains business books and records
- The business is centrally managed or controlled
- Core commercial operations take place
For many businesses, this is their registered office or head office. It is different from additional places of business, which are branches, warehouses, or retail locations in the same state.
Changing the principal place means shifting your primary GST-registered address and this change must be officially recorded in the GST system.
When Should You Change It?
You must initiate the update when –
- The company shifts its head office to a new address
- The current premises are closed or vacated
- The lease expires and you move to a new rented space
- You purchase or construct a new office for the main operations
- There is a merger or restructuring, and the principal place of business moves
Who Can File the Application?
The update must be filed by the authorized signatory of the business on the GST portal. This could be the proprietor (for proprietorships), managing partner (for firms), director (for companies), or any other registered signatory.
The GST registration must be active, and the applicant must have login credentials and access to the necessary documents.
Documents Required to Change Principal Place of Business in GST
The following documents are generally required –
- Proof of new address –
- For owned property – property tax receipt, municipal khata copy, or electricity bill
- For rented/leased space – rent agreement and any utility bills
- For shared or consent-based use – consent letter and utility bill of the premises owner
- Photograph of the new premises (if asked)
- Board resolution or authorization letter (for companies or LLPs)
- NOC (No Objection Certificate) if applicable
Ensure the documents are legible, current, and match the name of the entity registered under GST.
Steps to Change Principal Place of Business in GST
Step 1. Log In to GST Portal
You have to visit https://www.gst.gov.in, and there you have to enter your GSTIN, username, and password to access the dashboard.
Step 2. Navigate to ‘Amendment of Registration’
From the main menu, go to – Services → Registration → Amendment of Registration (Non-Core Fields).
Since the principal place of business is a core field, the system redirects you to file Form GST REG-14.
Step 3. Select the Relevant Field
Under the application section, choose the ‘Principal Place of Business’ tab.
Step 4. Edit the Address Details
Enter the new address details, including –
- Building number, name of the street, city and pin code
- Nature of premises (owned/rented/shared)
- Upload the relevant proof of address document
Ensure the information exactly matches supporting documents.
Step 5. Save and Continue
Once all fields are updated, click ‘Save & Continue’ to proceed.
Step 6. Verification and Submission
Use Digital Signature Certificate (DSC), e-Sign, or EVC (OTP-based) authentication to submit the application. You will get an Application Reference Number (ARN) for tracking purposes.
What Happens After Submission?
Once submitted, the application is –
- Verified by the GST officer
- If documents and address proof are valid, it is generally approved within 7 working days
- If clarification is needed, you may receive a notice via the portal asking for more documents or corrections
- Once approved, you can download the updated GST Registration Certificate (Form GST REG-06) with the new principal place of business mentioned
Common Mistakes to Avoid
- Uploading incorrect or expired address proof
- Not updating all relevant sections (e.g., forgetting to remove the old address)
- Mismatch between the business name on documents and the GST profile
- Submitting incomplete rent agreements or unsigned consent letters
- Delay in submission after physical shifting, which may attract penalties in audits
Impact of Not Updating Principal Place in GST
If you do not update the principal place of business –
- GST notices and correspondence may go to the old address
- Officers may question your claim of input tax credit or business activity
- Refund applications may be delayed or rejected
- You may face penalties under compliance inspections
- It may raise red flags during GST audits or verification drives
Conclusion
Changing the principal place of any business in GST is a legally important task that must be handled promptly and accurately. With GST being a self-compliance-driven system, it is the responsibility of the taxpayers to keep all details, especially address and contact info, up to date.
The process is entirely online, simple to complete, and usually approved within a few days if documents are in order. Whether you are relocating, scaling up, or restructuring your business, make sure this critical update does not get overlooked.
References
https://selfservice.gstsystem.in
https://www.gst.gov.in/
