GST REGISTRATION MANDATORY IN EVERY STATES

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A private limited company registered in Bangalore with a GST number is questioning the need for a separate GST registration in Delhi, where they have a license agreement with a coworking space. The consensus is that a Delhi GST number is only mandatory if there's a 'supply' originating from Delhi. For services provided from Bangalore, IGST can typically be charged on out-of-Karnataka supplies, avoiding the need for registration in every state. Key sections of the IGST Act are recommended for further clarification on place of supply rules.

Vikrant Singh Deo

Vikrant Singh Deo (Querist)

27 April 2023 we are pvt ltd company have taken a license agreement with coworking office in delhi and the our company is registered in bangalore and we have the bangalore gst number as well.
So the question is that it is mandatory to take the delhi GST number also ? we are service provider industry .

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

27 April 2023 Will there be any supply from Delhi?
If yes, you need to register at Delhi; otherwise not mandatory.

Vikrant Singh Deo

Vikrant Singh Deo (Querist)

27 April 2023 Billing will be done from the bangalore gst number only ...

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

27 April 2023 Depends upon nature of service, place of supply etc. For many services supplied from Bangalore, you can charge IGST over services supplied out of Karnataka. No need to register in every state.

Vikrant Singh Deo

Vikrant Singh Deo (Querist)

27 April 2023 can u share me the rule number sir so that i can justify to some one ..

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

27 April 2023 What type of service you provide? Provide HNS codes of services.

Vikrant Singh Deo

Vikrant Singh Deo (Querist)

28 April 2023 hsn code 998311 IS OUR HSN CODE

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

28 April 2023 Refer section 12 of IGST act for Place of supply of services where location of supplier and recipient is in India.
Also refer section 7 & 8 of IGST act for Interstate & Intrastate supply of goods & services.
May also refer:: https://ebizfiling.com/blog/intra-state-gst-and-inter-state-gst/

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