We 100% subsidiary Indian company of Foreign company. We have registered under GST in Bangalore -Karnataka state. Now we have open a sales office at Delhi for booking the orders and obtained registration under shop and establishment Act.
The Delhi Office is working as a branch to book sales orders in the name of Bangalore office. Delhi office forward the order to Karnataka office.
All activity like procurementof material, manufacturing, dispatches are done by Bangalore office at Karnataka under Karnataka GST number. We are not doing any manufacturing or sales activites or branch transfers at Delhi office.
PLEAS INFORM IS IT REQUIRED TO OBTAIN SEPARATE GST REGISTRATION FOR DELHI OFFICE. OR CAN WE ABLE AMEND REGISTRATION CERTIFICATE BY MENTIONING DELHI OFFICE ADDRESS.
22 May 2019
Dear Sir, As per Sec.22 of CGST Act . Every suppliershall be liable to be registered under this Act in State or Union Terriotory other than special category states , from where he makes a taxable supply of goods or services or both.
since you are procuring orders from Delhi. which is different state you need to obtain a separate registration.
CAclubindia
