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Registration

Shivani (Learner) (1881 Points)

10 September 2018

Dear Friends

X has a corproate office in Delhi and a godown in Haryana.

X do billing from Delhi and supply goods from Haryana all over india.

My question X is required to take registration in Delhi or Haryana?

Regards

shivani

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6 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 10 September 2018

REGISTERED OFFICE @ DELHI

DELHI REGISTRATION IS REQUIRED

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Rohit Tibrewal (Student & Senior Accountant) (3193 Points)
Replied 10 September 2018

As per my knowledge you need to take separate registration for Haryana and Delhi both.

2 Like

Shivam RC (Student) (23683 Points)
Replied 10 September 2018

Agree with Rohit Sir.

Under GST, Registration is State wise. So you have to take a separate Registration for Delhi and Haryana.

1 Like

Shivani (Learner) (1881 Points)
Replied 11 September 2018

22. (1) Every supplier shall be liable to be registered under this Act in the State or
Union territory, other than special category States, from where he makes a taxable supply of
goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh
rupees:

So section 22 says that you require to get yourself registered in a state from where you make a taxable supply.

In this case supply is made from Haryana so in my view registration is required ONLY in state of haryana and not in Delhi.

Delhi is where the accounting is done.

How does a place from where accounting is done necessitate a registration in GST.

No supply is made or received in Delhi.

Accounting can be done even from USA but you wont ask him to take registration then?

welcome more comments

regards

shivani

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Separate registration required

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Shivani (Learner) (1881 Points)
Replied 14 September 2018

why will a separte registration required ?

If I have a godown in Haryana where i receive good and from where i supply goods all over India and i generate bills at my home in Delhi, then why would i need to get registered in Delhi !!

Even if i take registration at Delhi what purpose will it serve. I am neither supplying nor receiving goods in Delhi. So i will be filing Nil returns in Delhi forever.

GST law only stipulates u to register in a state from where u supply goods. In this case you cant say i am supplying from delhi.

regards