Overview

The principal place of business (PPB) and additional place of business (APB) are essential concepts in business terms. The principal place of business is the primary location where a company's main activities are conducted and management decisions are made. An additional place of business refers to any secondary location where a business conducts activities.

Understanding Principal Place of Business and Additional Place of Business

Principal Place of Business

A principal place of business is the primary location where a company’s business is performed. This is generally where the business's books and records are maintained and is often where the head of the firm and other senior management personnel are located.

Additional Place of Business

An additional place of business is any place of business that is in addition to the principal place of business mentioned in the GST registration certificate. The APOB can be a branch office, a warehouse, a factory, or any other place where business activities are performed.

Understanding Registration Process of PPB and APB

Documents Required for Principal Place of Business Registration

• Any document in support of the ownership of the premises like latest Property Tax Receipt or copy of Electricity Bill.
• A copy of the valid Rent / Lease Agreement with any document in support like Latest copy of Electricity Bill.
• If the principal place of business is located in a Special Economic Zone (SEZ), then necessary documents issued by the Government of India are required to be submitted.

Documents Required for Additional Place of Business Registration

• Proof of Address (lease or ownership documents)
• NOC from the property owner
• Additional regulatory licenses if required
• Identity and Address proof of the business owner

New Update on Increase in Size of Document Upload by GSTN

An important change to the document upload size limits for the Principal Place of Business and Additional Place of Business has been announced by the Goods and Services Tax Network (GSTN). Now the permitted size to upload the documents with a maximum size of 500 KB in both the Principal Place of Business and Additional Places of Business tabs:

Before that, the document size limit was 100 KB which has been increased to 500KB now for Municipal Khata Copy, Electricity Bills, Consent Letters, and Property Tax Receipts. It can be uploaded as JPEG/PDF for Proof of Principal Place of Business and Additional Place of Business.

Conclusion

Increasing the size limit for document uploads in the Principal Place of Business and Additional Place of Business for new registrations and amendments will improve the quality of documents and it will reduce the uploading time and improve administrative processes and user experience. This change facilitates the submission of comprehensive documentation, reducing delays and ensuring a smoother registration.