Principal & additional place of business

gaurav chaudhary (student) (31 Points)

13 December 2016  

As per the FAQs available at GSTN,

Principal Place of Business is the primary location within the State where a taxpayer's business is performed. The principal place of business is generally where the business's books of accounts and records are kept and is often where the head of the firm or at least top management is located.

Additional Place of business is the place of business where taxpayer carries out business related activities within the State, in addition to the Principal Place of Business.

Query: If a taxpayer has say 5 different offices in 5 different states (main office being in Jaipur, Rajasthan). While registering, shall he mention "Principal Place of Business" as Jaipur and the remaining 4 offices in other states as "Additional Place of Business"? 

Request you to kindly help me out with this query. Thanks