Geocoding of Place of Business
CA Poonam Gandhi

Geocoding of place of business is a process by which an address or description of a location is converted into precise geographic coordinates. Geocoding functionality is introduced under GST to ensure accurate address details of the registrant and also to streamline the address verification process.

Initially, geocoding of the principal place of business was introduced. And soon after, geocoding of additional places of business.

Notably, the geocoding functionality is available for various categories of taxpayers like normal taxpayers; composition dealers; casual taxpayers; SEZ units; SEZ developers, and Input Service Distributor (ISD). The same includes every status i.e. active + canceled as well as suspended registration.

In this article, let us understand the phase-wise introduction of geocoding of the place of business; geocoding procedure for existing taxpayers; geocoding of additional places of business, and steps for viewing saved geocoded address details.

Geocoding of Place of Business Under GST

Geocoding of the place of business was introduced in a phase-wise manner and the implementation stage is tabulated hereunder –

Sr. No

Particulars

Implementation month

1

Geocoding for new registrant

March 2022

 2

Geocoding of principal place of business for existing registrant

February 2023

 3

Geocoding of additional place of business

September 2023

Geocoding Procedure for Existing Taxpayers

Existing taxpayers under GST can geocode their address by following the below-mentioned easy steps:

STEP 1 – Visit https://www.gst.gov.in/ and click ‘Login.’

STEP 2 – Enter appropriate Login credentials.

STEP 3 – Then, follow any of the below methods –

  • A message that ‘address of Principal Place of Business is not Geocoded’ will be displayed on the dashboard of the taxpayer. The taxpayer can click ‘Continue’ to proceed; or

  • The taxpayer can navigate the following path –

    Services > Registration > Geocoding principal place of business.

STEP 4 – The existing registered address of the principal place of business will be displayed. If the address displayed is appropriate, then, click on ‘Accept geocoded address’.

STEP 5 – Accepted address will be displayed via the map.

STEP 6 – Tick the verification box.

STEP 7 – Select the name of the authorized signatory from the drop-down list and enter the place name.

STEP 8 – Submit the geocoding via DSC or EVC, as applicable.

It is important to note here that the taxpayers registered before March 2022 need to geocode their address by following the above-mentioned steps. However, geocoding became mandatory for taxpayers obtaining new GST registration from and after March 2022.

Geocoding of Additional Place of Business

Geocoding of Additional Place of Business is facilitated for all the States and Union Territories with effect from September 2023. One can use the facility by following the below-mentioned steps –

STEP 1 – Visit https://www.gst.gov.in/ and click ‘Login.’

STEP 2 – Enter appropriate Login credentials.

STEP 3 – Navigate the following path –

Services > Registration > Geocoding Business Addresses.

STEP 4 – System-generated geocoded address will be displayed.

STEP-5 - Either accept or modify the system-generated geocoded address.

3 Steps for Viewing Saved Geocoded Address Details

The taxpayer needs to follow the below steps to view the saved geocoded address –

STEP 1 – Visit https://www.gst.gov.in/ and click ‘Login.’

STEP 2 – Enter appropriate Login credentials.

STEP 3 – Navigate the following path –

My Profile > Geocoded Places of Business.

Geocoding of Place of Business in GST | Key Points

  • Geocoding of place of business is a process by which an address/ description of a location is converted into precise geographic coordinates.

  • Geocoding of address in case of new registrant is made mandatory with effect from March 2022.

  • Geocoding in the case of existing registrants is made available from February 2023 for geocoding of ‘principal place of business’, whereas September 2023 for geocoding of ‘additional place of business’.

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CA Poonam Gandhi

About the author

Poonam Gandhi is a Chartered Accountant and a Lawyer, with practical experience of 9+ years in the field of Indirect Taxation.

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