Effects of GST on Additional Business Centers
It is basically the Main Place of Business and Additional Places Of Business (APOB) in India for which a supplier would be assigned his registration. On the basis of compliance, all these multiple APOBs have to be included in your GST certificate. The business will have to maintain records for each of the places, and GST returns to be separately filed.
Transactions will be recorded independently at each APOB, and GST will be levied for the location of that APOB only. Kitten registration and record-keeping are important to prevent problems.