In case of any changes to the address of principal place of business or any additional place of business, GST FORM REG-14 can be filed. For changes to address, proof of address for the new location must be provided in the GST registration amendment application. Accepted proof of address include:
For Own Premises: Any document in support of the ownership of the premises like latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
For Rented or Leased premises: A copy of the valid Rent / Lease Agreement with any document in support of the ownership of the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
For premises not falling under any of the above category: A copy of the Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents may be uploaded.
For rented/leased premises where the Rent/lease agreement is not available: An affidavit to that effect along with any document in support of the possession of the premises like copy of Electricity Bill.
If the principal place of business is located in an SEZ or the applicant is an SEZ developer:Necessary documents/certificates issued by Government of India are required to be uploaded
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