A company is having GST registration for its existing factory in state of Haryana. It is commencing construction of a new factory building at different address than its registered GST location but in the same city of Haryana. Goods and services will be purchased as required for construction of the factory building. Completion of building may take one year or so. Plant and machinery will be purchased at later stage.
My query is whether at this stage the Company is required to get added this second address as additional place of business in its existing GST registration certificate or this may be done when plant and machineries are purchased and meanwhile construction material and services may be purchased on ‘billed to shipped to address’ basis.
CAclubindia
