The Goods and Services Tax Network (GSTN) made the geocoding functionality live for all states and union territories.

Key Point

  • The GST Network (GSTN) made the geocoding functionality live for all states and union territories amid concerns over fake registrations and fraudulent availment of input tax credit under the Goods and Services Tax (GST) regime
  • Businesses can access the geocoding functionality in the portal and the system-generated geocoded address will be displayed.
  • Businesses can either accept it or update it as per their requirements. In cases where the system-generated geocoded address is unavailable, a blank will be displayed, and one can directly update the geocoded address

What is Geocoding?

  • It converts an address or description of a location into geographic coordinates has been introduced to ensure the accuracy of address details in GSTN records and streamline the address location and verification process
  • It would help in finding out the exact location of the registered entity and check bogus registrations.
  • The functionality is available for normal, composition, SEZ units, SEZ developers, input service distributor and casual taxpayers who are active, cancelled, and suspended.
  • This is a one-time activity and 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.

Goods and Services Tax Network

  • It is a nonprofit non-government company registered under Section 8 of the Companies act, 2013.
  • It has been established to manage the entire IT system of the GST portal and will provide shared IT infrastructure and service to both central and state governments including tax payers and other stakeholders.
  • The private players hold 51% equity in the GSTN and the Centre and State governments together holds 49% equity in GSTN.

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