Goods and Services Tax Network (GSTN) has introduced a new feature in the "Search Taxpayer" option to provide users with access to a list of "Additional Places of Business" (APBs).
The new APB list feature can be particularly beneficial for verifying whether the customer's billing address and place of delivery are registered before initiating the movement of goods. This can help prevent goods detention due to delivery at an unregistered address.
Previously, only the principal place of business was available for viewing in the GSTN search taxpayer option. This meant that businesses and individuals who needed to verify the additional places of business of a taxpayer had to do so by obtaining the taxpayer's registration certificate.
The new APB list feature is a welcome improvement because it makes it easier for businesses and individuals to verify the additional places of business of a taxpayer. This can help to prevent goods detention and to ensure that businesses are complying with GST laws.
This APB list feature is only accessible when verifying "search taxpayer" AFTER LOGGING INTO THE PORTAL. This means that the data is not available publicly without login credentials. This is done to protect the privacy of taxpayers and to prevent unauthorized access to sensitive information.
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