I have property in MP from which I am receiving rental income.
My residential address is in Rajasthan.
So for which state I have to register
MP
or
Rajasthan?
2 Replies
A B Kundu
(Professional)
(1422 Points)
Replied 07 December 2018
Register in your home state and charge IGST in your invoice.
pritesh
(CA Final student)
(7101 Points)
Replied 07 December 2018
According to the CGST Act, suppliers of taxable goods and services are required to be registered under GST in the State or Union territory, from where the taxable supply of goods or services is made. Further, provisions have been provided in the GST Act for obtaining GST registration for branches. In this article, we look at GST registration for branches in detail.
GST registration should be obtained by a taxable person under GST in each of the State or Union Territory, from where the taxable supply of goods or services is made. e.g., if a restaurant operates in the States of Punjab and Haryana, then it needs to obtain separate GSTIN for each of the two states.
The first two numbers in GSTIN are tied to the state of registration. Hence, if a business is operating in two different states, then the first two numbers of the GSTIN would change, while the PAN of the entity would remain the same. Also, in case of more than 1 GST registration within a state, the entity code would also change.
GST registration should be obtained by a taxable person under GST in each of the State or Union Territory, from where the taxable supply of goods or services is made. e.g., if a restaurant operates in the States of Punjab and Haryana, then it needs to obtain separate GSTIN for each of the two states.
The first two numbers in GSTIN are tied to the state of registration. Hence, if a business is operating in two different states, then the first two numbers of the GSTIN would change, while the PAN of the entity would remain the same. Also, in case of more than 1 GST registration within a state, the entity code would also change.
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