Gst registration in the state of maharashtra
This query is : Resolved
17 April 2025
Sir/Madam,
Taxpayer have a Gst registration in the state of Goa. Now he starts his trading business at Maharashtra also. He applied for separate Gst registration in Maharashtra State. Officer raised queries
1. Provide a Reg. certificate issued under a Maharashtra Shop & Establishment Act. (As far as my understanding this registration required only if number of employee exceeds 10. Also GST law does not make this compulsory. If it is compulsory then it would have ask at the time of online submission of application.)
2. Permanent residential address of applicant is out of Maharashtra, you are suggested to submit legal and valid proof of present residential address in Maharashtra as required under MGST Act 2017. ( Taxpayer is not residing in Maharashtra, he hired staffs to manage the business. How to provide this ?)
3. Provide Property Tax Receipt ( Copy of Electricity Bill already provided )
How to reply this notice ?
Taxpayer have a Gst registration in the state of Goa. Now he starts his trading business at Maharashtra also. He applied for separate Gst registration in Maharashtra State. Officer raised queries
1. Provide a Reg. certificate issued under a Maharashtra Shop & Establishment Act. (As far as my understanding this registration required only if number of employee exceeds 10. Also GST law does not make this compulsory. If it is compulsory then it would have ask at the time of online submission of application.)
2. Permanent residential address of applicant is out of Maharashtra, you are suggested to submit legal and valid proof of present residential address in Maharashtra as required under MGST Act 2017. ( Taxpayer is not residing in Maharashtra, he hired staffs to manage the business. How to provide this ?)
3. Provide Property Tax Receipt ( Copy of Electricity Bill already provided )
How to reply this notice ?
18 April 2025
1. The Maharashtra Shops & Establishments Act registration is not mandatory for GST registration unless the business employs more than 10 workers (as per your understanding).
Reference can be made to Rule 8(2) of the CGST Rules, 2017, which lists required documents (PAN, Aadhaar, proof of business location, bank details), but does not mandate Shop Act registration.
If the officer insists, you may:
Submit a declaration stating that the business employs fewer than 10 workers (if true) and thus is exempt.
Reference can be made to Rule 8(2) of the CGST Rules, 2017, which lists required documents (PAN, Aadhaar, proof of business location, bank details), but does not mandate Shop Act registration.
If the officer insists, you may:
Submit a declaration stating that the business employs fewer than 10 workers (if true) and thus is exempt.
18 April 2025
Since the taxpayer does not reside in Maharashtra, clarify that:
The business is managed by hired staff, and the taxpayer operates from Goa.
Submit an affidavit (notarized) stating this fact, along with:
Rent agreement/lease deed of the Maharashtra business premises (if rented).
Authorization letter appointing a local manager (with their Aadhaar/PAN).
Electricity bill/utility bill (already submitted) as proof of business location.
Cite Section 25(1) of CGST Act, which allows GST registration based on business premises, not the proprietor’s residence.
3. Since an electricity bill is already submitted (valid as per law), request the officer to accept it.
If the officer insists, provide Municipal property tax receipt as available with landlord..
The business is managed by hired staff, and the taxpayer operates from Goa.
Submit an affidavit (notarized) stating this fact, along with:
Rent agreement/lease deed of the Maharashtra business premises (if rented).
Authorization letter appointing a local manager (with their Aadhaar/PAN).
Electricity bill/utility bill (already submitted) as proof of business location.
Cite Section 25(1) of CGST Act, which allows GST registration based on business premises, not the proprietor’s residence.
3. Since an electricity bill is already submitted (valid as per law), request the officer to accept it.
If the officer insists, provide Municipal property tax receipt as available with landlord..
18 April 2025
You are welcome.
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