Geocoding of address applicable on GST Registration

May 15, 2023

Geocoding of address applicable on GST Registration


The geocoding of addresses is a new feature introduced in the Goods and Services Tax (GST) portal. It is a process that converts the address or location of a place of business into map geographic coordinates. The purpose of geocoding is to verify the accuracy of address details recorded in the GSTN and streamline the address location and verification process.

Here are some important points covered in the advisory relating to the geocoding of address:

  1. Manner of accessing the functionality: The geocoding of address functionality can be accessed by navigating Services – Registration – Geocoding Principal Place of Business in the GST portal. The system generates geocoded addresses, which can be accepted or updated by the taxpayer. If the system-generated geocoded address is not available, the taxpayer can directly edit the geocoded address. The updated geocoded address details are saved separately and can be viewed under the “Principal Geocoded” tab. Geocoding of address is a one-time activity, and once the details are submitted, the geocoding link will not be displayed on the GST portal. It is important to note that the geocoding functionality does not impact the previously saved address and is not intended for changing the address on the GST registration certificate.
  2. Categories of taxpayers: The functionality of geocoding of addresses is currently available for the following types of taxpayers: normal taxpayer, composition taxpayer, SEZ units, SEZ developers, Input Services Distributors (ISD), and casual taxpayer. The functionality will be gradually implemented for other types of taxpayers.
  3. Availability by states: The functionality is currently available for taxpayers in Delhi and Haryana. It will gradually open for taxpayers from other states and union territories.

The steps for geocoding address verification via the GST portal differ for new taxpayers and existing taxpayers:

a) For new taxpayers: New taxpayers have the option to geocode the address at the time of applying for GST registration if the facility is enabled. They can also geocode the address after obtaining GST registration by following similar steps as existing taxpayers.

b) For existing taxpayers: Geocoding the address is currently not mandatory for existing taxpayers, but they are encouraged to do so. Existing taxpayers can geocode their address by following these steps:

  • Access the GST portal website.
  • Login using the appropriate username, password, and captcha.
  • If geocoding is pending, a message will be displayed with a “Continue” option. Click on “Continue” to update the geocoded address.
  • Alternatively, navigate to Services > Registration > Geocoding Principal Place of Business.
  • Click on “Update Geocoded Address” to update the new geocoding address.
  • A map will be displayed, and the correct address can be selected. Latitude and longitude will be fetched automatically.
  • Verify the address and fill in the necessary details.
  • Submit the geocoded address using either a digital signature certificate (DSC) or electronic verification code (EVC).

It is important to note that as of now, the geocoding of address functionality is only implemented in Delhi and Haryana. Other states and union territories are expected to make this functionality available in the future.

Mr. Nipun Khanna is the founder of this firm- Startup Solicitors LLP