Principal & additional place of business

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As per the FAQs available at GSTN,

Principal Place of Business is the primary location within the State where a taxpayer's business is performed. The principal place of business is generally where the business's books of accounts and records are kept and is often where the head of the firm or at least top management is located.

Additional Place of business is the place of business where taxpayer carries out business related activities within the State, in addition to the Principal Place of Business.

Query: If a taxpayer has say 5 different offices in 5 different states (main office being in Jaipur, Rajasthan). While registering, shall he mention "Principal Place of Business" as Jaipur and the remaining 4 offices in other states as "Additional Place of Business"? 

Request you to kindly help me out with this query. Thanks

Replies (10)

Gaurav,

You have not interpreted it in the right way.

Actually, in your example, the taxpayer shall obtain 5 different registrations, one each in every state. As per the FAQ's on GST Enrolment, Additional Place shall be construed to be only "within the same state". Thus those different offices will not be covered under "Additional Place". 

To clarify further, all such offices in different states (having separate VAT Registrations) will be alloted different provisional registration ids and passwords by the respective states.

Although, please note that if two offices exist in the same state, you need to check which one of them will be a Principal one and the other shall be added as Additional Place.

Kindly acknowledge the reply and revert back if query persists.

Yes, you are right. My interpretation was going in a different direction. What you said absolutely makes sense. Thank you

You Have 5 different registration in different states. You see the entrollment process schedule and follow the periods for different days. Here attached a file...

please let me know if the taxable person has a place of business outside India . Whetere that shall be considered as additional place of business...

Originally posted by : bhupeshajmera
please let me know if the taxable person has a place of business outside India . Whetere that shall be considered as additional place of business...

No.... How is it Possible...? Outside of India...

Can we have different name for branches within the state for same GST number

hi

Today registration GST, The principal place of business Karnataka ( Only for  office Purpos) the factory in thamilnadhu as additional place the Manufaturing, how to registered Additional Place .

 

 

Go to 'amendment in registration core field'

 

https://blog.saginfotech.com/amendment-process-gst-registration

Question:- I have GST registration in Delhi and providing service in Delhi+Noida (UP). Can i run the business in UP without getting GST registaion in UP. In that case, all inovice (Input+Outpu) will be raised in name of Delhi GST Registartion.

 

Hi,

 

I have query related with, we have store goods in Cold Storage for temporary purpose say 2 month and then after remove from there by way of either sale or taking goods to our godown. 

the question is whether Cold Storage is eligible for Additional Place of Business under GST????    


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