16 December 2016
Sec 10(2) talks of a person to have registration and Sec 10(3) talks of establishment of the persons. e.g branch is not defined as person, a fixed establishement is not defined as person they will also be liable to have registration if the taxable limit is crossed under one pan. As regards Schedule 1 talks of transaction to be treated as supply even if there is no consideration. Therefore they have to apply for registration if the value of supply as per valuation rules to be prescribed by council exceeds taxable limit.
25 December 2016
Section 10(3) relates to the person who has obtained or required to obtain registration in different States due to Branch or the same business or of Business verticals Where as section 10(2) speaks of the registration obtained or required to be obtained by a person in the same State for the same business or for Business verticals.
All such establishments, business verticals, branches etc. with different GST registration shall be treated as "distinct taxable person". Any supply of Goods and/or Services even without consideration shall be treated as a Supply of Goods and/or Services
26 December 2016
Thank u sir,
But as per the language of section 10(3)
"An establishment of a person who has obtained or is required to obtain registration in a state,and any of his other establishments in another state shall be treated as establishments of distinct persons" i.e.in the second limb of the provision any of his other establishments in another state( why don't we consider this as unregistered one)
and I have one more doubt
In schedule I transaction of supply of goods between the distinct persons is to be treated as supply but not between the establishments of distinct persons..
27 December 2016
It looks you are referring to the situation where a registered person in a m State has an establishment in another State which is not registered under the GST law. In this case also these two establishments shall be treated as distinct persons.
CAclubindia
