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Registration

CA Monika Jain (Practicing CA) (158 Points)

29 May 2018

1whether a person having separate business in separate state required to obtain separate registration?
2what if same business but different states?

3whether a person head office in Delhi and immovable properties in different states from which rental income comes need separate registration for that property also?

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20 Replies

CA Mayur Todmal (Practicing CA) (7756 Points)
Replied 29 May 2018

1&2 gst registration is statewise so if you are operating in diff states , you have to apply for sep reg.

3. As per ICAI study material , you have to register where imm. Prop is situated. But gov twitter says not req in most of the queries replied. As per my view reg req

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CA Monika Jain (Practicing CA) (158 Points)
Replied 29 May 2018

thanks sir

1 Like

Divakar (Student CA Final ) (11857 Points)
Replied 29 May 2018

Not required in case of immovable property situated in other state.... If agreement is done at ur head office.... Simply charge IGST and pay that... That state no loss... IGST portion should be bifurcated as in case of immovable property place of supply is location of property

CA Monika Jain (Practicing CA) (158 Points)
Replied 29 May 2018

if agreement is at respective places them required means?

Subhkaran Surana (343 Points)
Replied 29 May 2018

1) GSTIN is state wise PAN based so registeration is required in each state if the aggregate turnover exceeds the threshold limit.

2) Registeration is required in each state as per section 22 and such entity would be treated as distinct entity as per sec25(5) of CGST Act 2017

3) Since the immovable property is in different state so place of supply would be in other state i.e the place where the immovable property is situated, so if registeration is not obtained in other state , then the registered taxable person has to charge IGST on the supply of service as per section 5 of IGST Act , 2017

However, if fixed establishment is in another state , then it is advisable to obtain registeration in other state and charge CGST and SGST as per section 9 of CGST Act 2017

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CA Monika Jain (Practicing CA) (158 Points)
Replied 29 May 2018

if main establishment suppose has CA profession but rent from three immovable properties come from different states then?

Divakar (Student CA Final ) (11857 Points)
Replied 29 May 2018

Charge igst on that

Subhkaran Surana (343 Points)
Replied 29 May 2018

then also it is advisable to have separate registeration for each states since basic human technology infrastructure in such state would come within the purview of fixed establishment,
and,
accordingly charge CGST and SGST respectively subject to threshold limit