Not mentioning Additional Place of Business

@ SRR

Please note, you have not indicated location of the additional place of business (i.e. in same state or different state) nor the ownership structure of entity..i.e. Proprietorship/Firm/LLP/HUF/Company/Trust etc, so reply below is generic.

Depending on the totality of facts and circumstances penalties and the degree & severity of breach of law provisions the penalty may be proposed.  Please refer Section 126 of CGST act that specifies general disciplines to be followed by the Officer while imposing penalties.

Jurisdictional officer may issue a Show cause notice (SCN) for the following possible offence/s:

Fraud >>  S/he submits false information while registering under GST

Others>>  S/he does not maintain all the books that s/he is required to maintain by law

Tax Evasion>> S/he deliberately suppresses their sales to evade tax

Penalties for Fraud: Penalty 100% of tax due or Rs. 10,000 -whichever is higher  (High value fraud cases also have jail term)

If Additional place of business is in another state...then GST Registration in such state must have been taken.

Offence:   Failure to register under GST although s/he is required to by law

Penalty: Penalty 100% of tax due or Rs. 10,000  -whichever is higher

Jurisdictional officer can also use the General Penalty provisions:

General Penalty

Any offence under GST for which penalty is not specifically mentioned will be liable to a penalty extending Rs. 25,000.