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Branch addition in gst

NISHANT SHAH (Tax Practioner) (235 Points)

02 May 2017

My question is that a private limited company registered at Ahmedabad and having branches in all over india is registering for GST. whether it has to add all branches as additional business places. Also company is registering for all branches seperately.

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13 Replies

sowmya (audit assistant) (228 Points)
Replied 02 May 2017

Mr Nishant GST registration is PAN based. in case if all the companies have seperate PAN then seperate GST registration has to be made. in case of single PAN i.e centralised registration all the branch details have to be seperately updated in GST

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siril (student) (508 Points)
Replied 02 May 2017

if a company has under same pan has different branches at various states then how the registration to be done

prashant (AM) (67 Points)
Replied 02 May 2017

If a company has same PAN but diff branches at various states then u have 2 options:

1. To take as number of registration as equal to number of PAN INDIA branches.

2. Else, you can take registration of one branch office as a principal place of bussiness and rest others as additional place of business.

NISHANT SHAH (Tax Practioner) (235 Points)
Replied 03 May 2017

My question is that if company register all its branches seperately then how will head office send goods to branches or one branch to another branch without charging tax.

NISHANT SHAH (Tax Practioner) (235 Points)
Replied 03 May 2017

A COMPANY CAN HAVE ONLY SINGLE PAN.

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Shobit Jain (-) (41 Points)
Replied 03 May 2017

If a person has different branches in different states then separate registration is required for each one. If different branch in single state then you can add this in additional place of bussiness.

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CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 04 May 2017

IF branches located in different state then separate registration is required under each state. But in a single stata all are added aa additional places of business.

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 04 May 2017

Also registration rules as per GST law is given below.(Read point1 for ur clarification)

(1) Every person who is liable to be registered under Schedule V of this Act shall
apply for registration in every such State in which he is so liable within thirty
days from the date on which he becomes liable to registration, in such manner
and subject to such conditions as may be prescribed:
PROVIDED that a casual taxable person or a non-resident taxable person shall
apply for registration at least five days prior to the commencement of business.
(2) Notwithstanding anything contained in sub-section (1), a person having multiple
business verticals in a State may obtain a separate registration for each business
vertical, subject to such conditions as may be prescribed.
(3) A person, though not liable to be registered under Schedule V, may get himself
registered voluntarily, and all provisions of this Act, as are applicable to a
registered taxable person, shall apply to such person.
(4) Every person shall have a Permanent Account Number issued under the Income
Tax Act, 1961 (43 of 1961) in order to be eligible for grant of registration under
sub-section (1), (2) or (3):
PROVIDED that a person required to deduct tax under section 46 shall have, in
lieu of a Permanent Account Number, a Tax Deduction and Collection Account
Number (TAN) issued under the said Act in order to be eligible for grant of
registration.
(5) Notwithstanding anything contained in sub-section (4), a non-resident taxable
person may be granted registration under sub-section (1) on the basis of any
other document as may be prescribed.
(6) Where a person who is liable to be registered under this Act fails to obtain
registration, the proper officer may, without prejudice to any action that is, or
may be taken under this Act, or under any other law for the time being in force,
proceed to register such person in the manner as may be prescribed.
(7) Notwithstanding anything contained in sub-section (1),
(a) any specialized agency of the United Nations Organization or any Multilateral
Financial Institution and Organization notified under the United Nations
(Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of
foreign countries shall be granted a Unique Identity Number; and
(b) any other person or class of persons, as may be notified by the Commissioner,
shall obtain a Unique Identity Number,
in the manner prescribed, for the purpose(s) notified, including refund of taxes on
the notified supplies of goods and/or services received by them.
(8) The registration or the Unique Identity Number, shall be granted or, as the case
may be, rejected after due verification in the manner and within such period as
may be prescribelow.
(9) A certificate of registration shall be issued in the prescribed form, with effective
date as may be prescribed.
(10) A registration or an Unique Identity Number shall be deemed to have been
granted after the period prescribed under sub-section (8), if no deficiency has
been communicated to the applicant by the proper officer within that period.
(11) Notwithstanding anything contained in sub-section (8), any rejection of
application for registration or the Unique Identity Number under the CGST Act /
SGST Act shall be deemed to be a rejection of application for registration under
the SGST Act / CGST Act.
(12) The grant of registration or the Unique Identity Number under the CGST
Act / SGST Act shall be deemed to be a grant of registration or the Unique
Identity Number under the SGST/CGST Act provided that the application for
registration or the Unique Identity Number has not been rejected under
SGST/CGST Act within the time specified in sub-section (8).
(13) The Central or a State Government may, on the recommendation of the
Council, by notification, specify the category of persons who may be exempted
from obtaining registration under this Act

Sumitmehta (manager) (43 Points)
Replied 18 September 2017

What is the process to add branch in same state. Out office is in Noida and we have open branch in lucknow, now how we can add branch in same GSTIN, as there is no option of amendment active as of now.

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 18 September 2017

Ammendment option not yet started. Wait for further notification in this regard.

Hope GST deptt come out of sleep & do something in this regard.

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Sumitmehta (manager) (43 Points)
Replied 28 September 2017

I have added a additional place in Amendment in Core Field, now I am not able to see if the branch is added or not. There is some msg showing YOU CANNOT FILE THE AMENDMENT APPLICATION AS YOUR APPLICATION FOR REGISTRATION IS PENDING FOR APPROVAL (FILE ATTACHED HEREWITH). Further if I am check application status through ARN No., its showing no record found. Pls help on this.

Attached File : 1844294 20170928125215 branch.jpg downloaded: 196 times

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 28 September 2017

Contact to helpdesk. They will give you solution...

1 Like

archana modala (student) (38 Points)
Replied 24 January 2018

what are the documents required for branch regiteration, if we want to register seperately for each state with same pan number as additional place of business.