Sakthivel (Managing Partner - VS Global Solution & Assisstant - Auditing Accounting & Taxation - T.V.Vaikundan) (91 Points)
31 January 2013
Sales Tax Registration both VAT & CST is registered for main Office. (Example: trichy, Delhi etc.) Now if the company wants to open a branch office in chennai. What is the proceedure for getting the branch registered.
In the Process only VAT can be registered & CST registration is not possible or we can get both VAT & CST Registered.
If the Main Office sends goods to branch will there be any taxation if so what will be the method of taxation for sales tax filing.
Sonu Kumar
(Account Manager)
(665 Points)
Replied 31 January 2013
Yes Vat and CST registration is required for Branch office in Chennai, Head office will send goods to Branch office by using "Form F",
may be goods chargeble to entry tax, if chargeble then pay entry tax as well as entry tax registration is required
Sakthivel
(Managing Partner - VS Global Solution & Assisstant - Auditing Accounting & Taxation - T.V.Vaikundan)
(91 Points)
Replied 31 January 2013
So the registration will be like a noramal sales tax registration except that we have to mention that we are registering for a branch.
If there is 2 or more CST No. for a same company then Central Sales Tax Registration concept doesn't apply correctly don't you think so
Sonu Kumar
(Account Manager)
(665 Points)
Replied 31 January 2013
if You have more than one branch in a state then only one CST registraition is enough but if branch is in diffrent-2 State then CST registration is required for each state........................
one more thing CST is the Revenue of State Goverment not Central Government
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