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GST Registration for Multiple states Required or Not ?

sathya kumar s (AUDIT STAFF) (183 Points)

14 June 2023

One of our client who is a GTA wants to have godowns at different states. He opted for RCM tax payment for such GTA Services provided.

Now my questions is do he required to obtain separate GST Numbers for just having godowns at different states ?

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5 Replies

sabyasachi mukherjee (27151 Points)
Replied 14 June 2023

Gst registration for multiple states required provided you hv seperate place of business all over.

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sathya kumar s (AUDIT STAFF) (183 Points)
Replied 15 June 2023

It is not Separate Place of Business. They are all godowns to store goods of clients for transportation purposes

sathya kumar s (AUDIT STAFF) (183 Points)
Replied 26 June 2023

Any solutions to my this problem.

Pranjal Gupta (141 Points)
Replied 26 June 2023

If your client, who operates as a Goods Transport Agency (GTA), wants to have godowns in different states and has opted for Reverse Charge Mechanism (RCM) for tax payment on GTA services, they may or may not be required to obtain separate GST numbers for each state. The need for separate GST registrations depends on the specific circumstances and the applicable GST laws.

Under GST regulations, a business is required to obtain a separate GST registration in each state where it has a physical presence or carries out taxable supplies. The concept of a "fixed establishment" is used to determine whether a business has a physical presence in a particular state. Generally, having a godown or place of business in a state qualifies as a fixed establishment.

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