What is Own Location (PPOB) under GST?

Principal Place of Business (PPOB) is the main place where a company conducts its business and keeps records. If the company has its own property, it has to be registered as the PPOB under GST.

Important PPOB (Own Location) Registration Requirements

For companies that own their own premises, the following documents have to be submitted in order to register the own location as the PPOB:

Ownership Proof – Property deed, sale deed, or receipt for property tax.
Utility Bill – Electricity, water, or gas bill in the owner’s name (retrieved within the last three months).
No Objection Certificate (NOC) (if required) – Mandatory if the property is jointly held or utilized for business purpose by another organization.

The process to Register PPOB (Own Location) in GST

Login to GST Portal – Go to www.gst.gov.in and log in.
Go to Registration Amendment – Go to “Services > Registration > Amendment of Registration (Core Fields).
Update Principal Place of Business – Fill in the right address information and upload ownership documents.
Submit Application – A Digital Signature Certificate (DSC) or Electronic Verification Code (EVC) can be used for submission.
Verification & Approval – The officer checks the details, and on approval, the new PPOB is reflected in the GST certificate.

Advantages of PPOB Registration as Own Location

No renewal of lease or rent.
Prevents compliance problems with third-party premises.
Streamlines business records and tax returns.

Conclusion

Registration of your own place as the PPOB under GST provides hassle-free compliance. Make sure that all documents relating to the property are correct and recent for easy registration and functioning.

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