Multipal registation under gst

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This query is : Resolved

Digambar Singh (Querist)

27 June 2017 Hi,
Please tell me why need separate registration under GST if entity working in multiple state.
suppose ABC Company having office in Delhi and they have also branch in Mumbai or Haryana. so they will take one registration or multiple registration of each state. what is the benefit of state wise registration

Devansh Jain

Devansh Jain (Expert)

27 June 2017 Registration is to be taken for each branch office in different state FROM where a taxable outward supply is made...

Amol S Joglekar

Amol S Joglekar (Expert)

27 June 2017 GST being a destination based tax, for a better administrative control, Govt thought it prudent to have GST number of the respective State where the company has the operations.

Message likes : 1 times

Devansh Jain

Devansh Jain (Expert)

27 June 2017 Hi Anmol, just the use of word "operations" is not correct..registration is required only if an "outward taxable supply" is made from that state (refer sec 22 of CGST Act)

Amol S Joglekar

Amol S Joglekar (Expert)

27 June 2017 Actually "Destination based" includes that... .......but as you have rightly pointed out, for a better clarity for those who read the act by words rather than intention of law, "outward taxable supply" should be used.

Devansh Jain

Devansh Jain (Expert)

27 June 2017 Dear Sir, With all due respect..
"outward taxable supply" is the intention of law only in simple words so that people understand and not word by word copy pasting of bare Act as you might have thought of it is the Act as it is by words!!
Further, the destination based is just the interpretation of various authors of law and no where mentioned in the law itself
The use of word "operation" seemed incorrect as it is wide enough to cover non-taxable sales also for which registration is not mandatory and the intention of law is defeated here..
As far as the query of Mr. Digambar is concerned, simple words of taxable outward supply to get registered in every state, must have answered the query..

Amol S Joglekar

Amol S Joglekar (Expert)

27 June 2017 yes, absolutely right...........

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