Geocoding of address under GST

Last updated : May 19th, 2023 05:30 pm

Geocoding of address under GST

Address verification of the place of business is vital under Goods and Services Tax (GST). Accordingly, to confirm the accuracy of the address details recorded in the Goods and Services Tax Network (GSTN) and streamline the address location and the verification process, a new feature, i.e., ‘Geocoding of address’, is introduced in the GST portal.

To simplify, geocoding of address means the process via which the address/ location of the place of business is converted into map geographic coordinates.

Notably, to educate the taxpayer regarding the new feature, an advisory on ‘Geocoding of the address of the principal place of business’ was issued on 24^th February 2023. The current article briefly takes up and explains the same.

Advisory relating to the Geocoding of address –

An advisory released on 24^th February 2023 relating to geocoding of addresses covered the following important points –

• Manner of accessing the functionality and other relevant points –
  • The functionality of geocoding of address is accessible via navigating Services – Registration – Geocoding Principal Place of Business in the GST portal;
  • System-generated geocoded addresses will be made available to the taxpayer. The same can be either accepted or updated by the taxpayer as per requirement;
  • In case the system-generated geocoded address is not available, a blank will be displayed, wherein the taxpayer can directly edit the geocoded address;
  • The geocoded address updated details will be saved separately. The same can be viewed under the ‘Principal Geocoded’ tab;
  • Geocoding of speech is a one-time activity. Once the geocoding details are submitted, the geocoding link will not be displayed on the GST portal;
  • Most importantly, geocoding functionality will not impact the previously saved address. This functionality is not for changing the address on the GST registration certificate.
• Categories of taxpayers to whom the functionality is currently made available –
  • The functionality of geocoding of addresses is made available to the following types of taxpayers (available for all active, canceled, and suspended) –

1. Normal taxpayer;
2. Composition taxpayer;
3. SEZ units;
4. SEZ developers;
5. Input Services Distributors (ISD); and
6. Casual taxpayer.

Notably, the functionality will be gradually implemented for other types of taxpayers.

• Additionally, the functionality is currently made available for taxpayers of the following two states –

1. Delhi; and
2. Haryana

Notably, the functionality will gradually open for taxpayers from other States/ Union Territories.

Steps for Geocoding of address verification via GST portal –

As clear from the advisory, the functionality of geocoding addresses is not being implemented full-fledged. Based on the manner of availability, the steps for geocoding the address are narrated hereunder –

Style of Geocoding in case of new taxpayers –

The new taxpayer has the option to either geocode the address at the time of applying for the GST registration (provided the facility is enabled) or to geocode the address post obtaining GST registration by following the steps similar to the actions (mentioned herein below) to be followed by the existing taxpayers.

Manner of Geocoding in case of existing taxpayers –

All the existing taxpayers must geocode their addresses (based on enabling the functionality). However, as per the current position, geocoding of the address is not mandatory. The existing taxpayer can geocode their address by following the below steps –

STEP 1 – Access the website

STEP 2 – Click the ‘Login’ icon and enter the appropriate ‘Username,’ ‘Password’, and ‘Captcha’;

STEP 3 – The following message will be displayed on the screen of the taxpayers whose geocoding is pending –

‘Your Principal Place of Business address is not Geocoded in our records. Kindly click on continue to update Geocoded Address Continue’.

Accordingly, click the ‘Continue’ mentioned in the message above.

Besides the above option, the taxpayer can navigate Services > Registration > Geocoding Principal Place of Business.

STEP 4 – Click on ‘Update Geocoded Address’ to update the new geocoding address;

STEP 5 – A map will be displayed. Select the correct address with the help of the map displayed. On confirming the selected address, Latitude and Longitude will be fetched automatically;

STEP 6 – Tick the verification box;

STEP 7 – Select ‘Name of Authorized Signatory’ from the drop-down list. Enter ‘Place’ and ‘Date’; and

STEP 8 – Submit the same with the help of either DSC or EVC.

For the sake of repetition, it is essential to re-mention here that the functionality of geocoding of address is currently implemented by only two States, i.e., Delhi and Haryana. The functionality will be made available soon by the other States as well.

As the functionality is entirely technically driven, it will be exciting to see, in the coming future, the taxpayer’s adoption of the same.