What option to choose in GST portal if the principal place of business is a shared property

Hi Shweta! Here’s how you can handle the situation on the GST portal when the principal place of business is a shared property owned by a director whose name isn’t currently in the GST record:

1. Regarding the Principal Place of Business (PPOB) on Shared Property

• When the PPOB is in a shared property owned by a director, but the director's name is not mentioned in the GST registration, the key documents to submit are:

  • Rent Agreement (L & L) or NOC from the owner (in this case, the director).

  • Electricity Bill or any utility bill in the business's name as proof of address.

• Since you already submitted the NOC and electricity bill, you’ve provided valid proof.

2. Replying to the Show Cause Notice (SCN)

• In your reply, attach the NOC, electricity bill, and any ownership proof of the director.

• Clearly explain that the property is owned by the director, and that the NOC authorizes the use of the premises as the PPOB.

• Mention that you have submitted all supporting documents as per GST guidelines.

3. Changing Director Details in Core Fields

• To update director details (like adding the director's name), you need to file a separate application for amendment of core fields.

• However, the GST portal allows only one core field change application at a time, and since you have already applied for PPOB change, the system blocks another core change application.

How to Proceed?

• Wait for the PPOB change application to be processed and approved.

• Once approved, you can file a fresh application to update director details in the core fields.

• Meanwhile, keep a copy of your SCN reply and proof submitted ready, in case further clarification is required.

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