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For place of supply

sunil barad (student) (87 Points)

09 July 2019

My registered office is in vadodara (Gujarat)
I have unit/branch at Mumbai (maharshtra) not registered under GST.
Q I am suppling good from Maharashtra to Surat(guj)
What will be place of auppply?

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4 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 09 July 2019

You cannot supply goods from Maharashtra as you are not registered in Maharashtra.

Note : Need to take Registration if you does any supplies from your branch at Maharashtra

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subhagan sreerangam (7056 Points)
Replied 09 July 2019

Very clear information

sunil barad (student) (87 Points)
Replied 10 July 2019

thnak you for replying sir

(Guest)

Hi,

As per the GST Act, if your aggregate turnover is more than the threshold, you are required to be registered. Here your aggregate turnover includes your turnover for any of your branches (as such branches are covered under the same PAN). Therefore, assuming that since you are registered in Gujarat you have an aggregate turnover of more than the threshold limit, you should be registered in Maharashtra as well.

However, if you're not registered in Maharashtra and are required to raise a tax invoice you will have to do the same through your Gujarat registration. Thus place of supply shall be Gujarat. However, in such scenario, you will not be able to raise an e-way bill from Maharashtra to Gujarat and you will still be in violation.