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Branch registration under gst

Hardik Patel (B.Com, CA Final) (158 Points)

30 May 2017

Dear Sir,

Whether is it compulsory to register branch under GST within same state? or is it opational?

Further i want to ask you that whether transfer from one branch to another branch within same state is taxable uner GST?

Please help in this regards.

Thanking you.

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5 Replies

CA Saloni (Manager-Accounts & GST Consultant) (5124 Points)
Replied 30 May 2017

If under same PAN, branch in a same state, it is optional to obtain different GST numbers.

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PRABIR PAUL (*****Accountant***** Never insult to any person for any kind of lack of knowledge or misread.) (1443 Points)
Replied 30 May 2017

If your branch is in same state then you have a choice to register separately or not...

If you register separately i.e. you will hold 2 difference GSTIN..

So if GSTIN is defference then you have to make the payment of GST...

Prity Agarwal (CHARTERED ACCOUNTANT) (363 Points)
Replied 30 May 2017

It is always advisable to take same registration for branches within the same state provided they are in the same line of business, because the benefit of setting off input tax credit with the output tax liability between the branches can be done. However, if they are business verticals then different registration may be taken.

If different registration is taken for different branches in the same state then it is taxable under GST.

1 Like

Vinay doshi (Dy.Managar Tax) (30 Points)
Replied 01 June 2017

in caae of more than one branch in same state You need to register under same GST as APOB.No GST on intrastate transfer under same gstin.

Yuvaraj Saravanan (2 Points)
Replied 11 September 2017

Dear Ma'am/ Sir,

Within the State Tamil Nadu, for the same vertical of business. We have rented a new godown at a different city. The sales tax office people are no more issuing manual branch office certificate. Under New GST regime all branch office application is only possible through GST portal. In the current scenario, under new GST portal branch office application link is not opening. We are in need to start the business from the new branch. What is the process to get an authorized new branch office certificate for registering a new branch godown. some one kindly please help me on this. Thank you.