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Gst Registration

12 July 2020

If our head office is in Maharashtra and other branches are in various states and the threshold limit of branches has not crossed.. And if we calculate the turnover of one branch and if it exceeds then all the branches have to take the registration?

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11 Replies

Ravi SADhiyan (Practice) (4510 Points)
Replied 12 July 2020

Originally posted by : Bhoomi Thakkar
	If our head office is in Maharashtra and other branches are in various states and the threshold limit of branches has not crossed.. And if we calculate the turnover of one branch and if it exceeds then all the branches have to take the registration?

GST Limit consider PAN basis instead Branch or State.

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RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 12 July 2020

Yes... I agreed to Mr Ravi SADhiyan view...

@ Mr Bhoomi.,

Yes... Registration is required in all the states. Threshold limit is PAN based in all over India...

3 Like

KRISSHNAN KP (4215 Points)
Replied 12 July 2020

Yes you must register under GST Act

1 Like

sabyasachi mukherjee (27709 Points)
Replied 12 July 2020

Its better to take registration than to avoid compliance formalities in future.

1 Like

Shivam RC (Student) (23683 Points)
Replied 12 July 2020

The Aggregate Turnover needs to be computed on "PAN INDIA" basis, as defined under Section 2(6) of the CGST Act 2017. So while calculating the threshold limit of Rs. 20 lakhs, you have to consider the Turnover of all the Branches located at different States/UT as well as the turnover of the HO [ Section 22 of the CGST Act 2017 ].

Let us understand it with the help of an example :

WB BRANCH Turnover : Rs. 12,00,000/-
UP BRANCH Turnover : Rs. 13,50,000/-
AP BRANCH Turnover : Rs. 10,50,000/-
MH BRANCH Turnover : Rs. 19,25,000/-

Therefore your Aggregate Turnover [ 2(6) of the CGST Act 2017 ] is Rs. 55,25,000/- Hence you have to apply for GST Registration in all the States, ignoring the very fact that the turnover of each Branch is quite less than the threshold limit as prescribed under the GST Law.

Hope you understood !

Regards,
Shivam RC.

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Bhoomi Thakkar (14 Points)
Replied 12 July 2020

Yes understood.. THANKS

Himanshu Varshney (9 Points)
Replied 12 July 2020

Yes , you have to take the registration for every brach as GST limit consider on the PAN basis not on branch or state wise

Ravi SADhiyan (Practice) (4510 Points)
Replied 12 July 2020

Originally posted by : RAJA P M
	Yes... I agreed to Mr Ravi SADhiyan view... @ Mr Bhoomi., Yes... Registration is required in all the states. Threshold limit is PAN based in all over India...

Dear RAJA Sir

Shukariya Sir Margdharshan ke Liye

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 12 July 2020

My Dear Mr Ravi SADhiyan.,

I can't understand Your reply. I don't know Hindi...😂

Ravi SADhiyan (Practice) (4510 Points)
Replied 12 July 2020

Originally posted by : RAJA P M
	My Dear Mr Ravi SADhiyan., I can't understand Your reply. I don't know Hindi...😂

Dear Sir

You are always guide me and appreciate me at right thing and Correct me if i give wrong opinion with concept clarity.

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manoj (student) (5205 Points)
Replied 15 July 2020

It is PAN BASED If your turnover cross thersehold limit than you are in GST Think how can you branch transfer from one branch to another if one has GST And another not so you have to get GST in all branches