Tax Consultant
1993 Points
Posted on 04 September 2026
You do not need a new GST registration for an additional place of business (APOB) within the SAME state. You amend your existing registration.
Process:
- GST portal: Services > Registration > Amendment of Registration
- Adding an APOB is a Non-Core amendment. It takes effect without officer approval in most cases
- Documents needed: address proof of the APOB (rent agreement, electricity bill, or NOC from property owner)
- Your existing GSTIN covers all APOBs in the same state
When you DO need a separate GSTIN:
- Additional place of business is in a DIFFERENT state. GST registration is state-specific
- Even if you have a valid GSTIN in State A, supplies from State B require a new registration in State B once turnover in that state exceeds the applicable threshold (Rs. 20L general, Rs. 10L special category states)
For the full step-by-step REG-14 amendment process: [GST registration amendment Form REG-14 India 2026](https://taxgarden.in/blog/gst-registration-amendment-form-reg-14-how-to-update-details-india-2026)