sathya kumar s (Accountant) (199 Points)
14 June 2023
sabyasachi mukherjee
(27574 Points)
Replied 14 June 2023
sathya kumar s
(Accountant)
(199 Points)
Replied 15 June 2023
It is not Separate Place of Business. They are all godowns to store goods of clients for transportation purposes
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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sathya kumar s
(Accountant)
(199 Points)
Replied 27 June 2023
GTA has principal place of business at Karnataka. The GST Portal is not allowing to add godown which is located outside Karnataka.
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