Multipal registation under gst
This query is : Resolved
27 June 2017
Hi,
Please tell me why need separate registration under GST if entity working in multiple state.
suppose ABC Company having office in Delhi and they have also branch in Mumbai or Haryana. so they will take one registration or multiple registration of each state. what is the benefit of state wise registration
Please tell me why need separate registration under GST if entity working in multiple state.
suppose ABC Company having office in Delhi and they have also branch in Mumbai or Haryana. so they will take one registration or multiple registration of each state. what is the benefit of state wise registration
27 June 2017
Registration is to be taken for each branch office in different state FROM where a taxable outward supply is made...
27 June 2017
GST being a destination based tax, for a better administrative control, Govt thought it prudent to have GST number of the respective State where the company has the operations.
Message likes :
1 times
27 June 2017
Hi Anmol, just the use of word "operations" is not correct..registration is required only if an "outward taxable supply" is made from that state (refer sec 22 of CGST Act)
27 June 2017
Actually "Destination based" includes that... .......but as you have rightly pointed out, for a better clarity for those who read the act by words rather than intention of law, "outward taxable supply" should be used.
27 June 2017
Dear Sir, With all due respect..
"outward taxable supply" is the intention of law only in simple words so that people understand and not word by word copy pasting of bare Act as you might have thought of it is the Act as it is by words!!
Further, the destination based is just the interpretation of various authors of law and no where mentioned in the law itself
The use of word "operation" seemed incorrect as it is wide enough to cover non-taxable sales also for which registration is not mandatory and the intention of law is defeated here..
As far as the query of Mr. Digambar is concerned, simple words of taxable outward supply to get registered in every state, must have answered the query..
"outward taxable supply" is the intention of law only in simple words so that people understand and not word by word copy pasting of bare Act as you might have thought of it is the Act as it is by words!!
Further, the destination based is just the interpretation of various authors of law and no where mentioned in the law itself
The use of word "operation" seemed incorrect as it is wide enough to cover non-taxable sales also for which registration is not mandatory and the intention of law is defeated here..
As far as the query of Mr. Digambar is concerned, simple words of taxable outward supply to get registered in every state, must have answered the query..
27 June 2017
yes, absolutely right...........
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- RCM applicability on Rent Paid by Registered Person to Unregistered Landlord for Residental Building
- ITC temporary reversal and reclaim
- GST on export of services and Input Credit
- Inventory of finished goods
- Applicable TDS rate for sale of property in Nov 2024
- Tds on building rent monthly
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- Quiery in relation to GST liability in case of an advocate who has obtained GST registration.
- Can we claim ITC of Feb-2024 in the month of November-2024 which was not claimed by oversight
- Disallowance of Section 43B(h) to sez units
- Regarding Waiver of Interest levied u/s 50 of PGST/CGST Act
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
Trending Online Classes
CAclubindia
