GSTN makes geocoding functionality live for all States and Union Territories

This Tax Alert summarizes a recent update ^[1] provided by the Goods and Services Tax Network (GSTN) on geocoding functionality.

The geocoding functionality converts an address or description of a location into geographic coordinates. It ensures the accuracy of address details in GSTN records and streamlines the address location and verification process.

GSTN has successfully geocoded more than 1.8 crore addresses of principal places of business. Further, post March 2022 all new addresses are geocoded at the time of registration.

Taxpayers can access and use this functionality in following manner:

• Accessing the functionality: taxpayer can find the functionality under the Services/Registration tab in the common portal.
  
• Using the functionality: taxpayer can either accept the system-generated geocoded address or update the same as per its own requirement. 
• Viewing the geocoded address: after logging into the portal, the geocoded address details can be viewed in My profile >> Place of Business tab under the heading "Principal Geocoded".
• One-time Activity: once submitted, revision in the address is not allowed. The functionality will not be visible to the taxpayers who have already geocoded their address through new registration or core amendment.
• Availability: this functionality is available for normal, composition, Special Economic Zone (SEZ) units, SEZ developers, input service distributers (ISD) and casual taxpayers whose registrations are either active, cancelled or suspended.

Comments

• Earlier, the geocoding functionality was made available only to the taxpayers registered in Delhi and Haryana, as provided in GSTN’s advisory dated 24 February 2023.
  
• The functionality may aid in identifying the tax jurisdiction of a particular business. This may be crucial for both the Revenue as well as the taxpayer operating in multiple tax jurisdictions.
• Geocoding feature may facilitate identifying fake registrations and thereby eliminate fraudulent practice of fake invoicing and resultant wrongful claims of input tax credit.

[1] Dated 7 July 2023