What is GEO-Coding of Address Verification under GST system?

Introduction

Geo-coding is a mandatory procedure for address verification under the Goods and Services Tax (GST) system in India. It involves converting physical addresses into geographic coordinates (latitude and longitude) and has become an important tool to verify the accuracy of a business or supplier’s location. On February 24, 2023, the Goods and Services Tax Network released an advisory regarding geo-coding of principal place of business. In this article, we will discuss the benefits, procedure and requirements of geo-coding for address verification under GST in India.

What is the advice by GSTIN on geocoding of principal place of business?

Functionality for geocoding of principal place of business is now accessible on GST Portal under Services/Registration tab in FO Portal. Taxpayers can view the geocoded address generated by the system and accept or update it as per their needs. The geocoded address details will be saved separately under the “Principal Geocoded” tab on the portal, without changing the existing address.

Once the geocoding details have been submitted, the geocoding link will not appear on the portal, and no revisions are allowed in the address. It is a one-time activity. The functionality is available for General, Formation, SEZ Units, SEZ Developers, ISD and Casual Taxpayers who are Active, Canceled and Suspended.

Note: Currently, this functionality is only available to taxpayers registered in Delhi and Haryana.

What are the benefits of geo-coding for address verification under GST?

Geo-coding provides many advantages for address verification under GST in India. These include the following:

1. Improved Accuracy: Geo-coding helps in improving the accuracy of address verification by pinpointing the exact location of a business or supplier.
2. Faster Process: With geo-coding, the verification process can be completed faster, as it eliminates the need for manual verification.
3. Reduce Errors: Geo-coding helps to reduce errors that can occur during address verification due to human error.
4. Increased Compliance: Geo-coding ensures that businesses and suppliers adhere to GST rules, which helps improve overall compliance.

What is the procedure of Geo-coding for address verification under GST?

The process of geo coding for address verification under GST in India includes following steps:

• Step 1: Login to GST Portal: Visit https://services.gst.gov.in/services/login Enter the User ID (PAN / AADHAR / Other USER ID) and password. Click on login now.
• Step 2: Use the geo-coding service: If you have not updated the address for your principal place of business in GST Address with geo-coding, a prompt will appear requesting you to do so. To update the GST address with geo-coding, simply click on "Continue" in the dashboard.
• Step 3: The current geo-coded address: Verify existing information regarding the geo-coded address of your primary place of business. To update to new geo coding, select the "Update Geocoded Address" button.
• Step 4: Set new geo-coded address: Specify the new geo-coded address by identifying it on the map provided and selecting the “Confirm” button. The system will automatically obtain the latitude and longitude information.

What are the requirements for geo-coding for address verification?

To use geo-coding for address verification under Goods & Service Tax in India, you must meet the following requirements:

• Valid physical address of the business or supplier.
• Access to geo-coding service.
• Use GST system to update verified address.
• Geo-coding service and a reliable internet connection to access the GST system.
• Adequate knowledge of geo-coding and its usage.

Conclusion

Geo-coding is a crucial tool for address verification under the Goods & Service Tax system in India. It helps reduce errors, increase compliance and improve accuracy. To use geo-coding for address verification, one needs to have a valid physical address, access to a geo-coding service & knowledge of how to use it. By following the above requirements and procedure, businesses and suppliers can make sure that they comply with GST rules & avoid penalties.