Place of address in interstate in GST
This query is : Resolved
Quick Summary
03 October 2025
Sir.
Our principal place in kerala.our is core business is Hr overseas .one of our business activities doing delhi based.
Our main activities ( client interviews, visa process etc) is doing kerala office.
Do to Delhi activities some authorities sames says need Gst registered in Delhi.
We have currently kerala office and month return is filed. If we take Delhi gst registered we may need to file return and other compliance.
We have no income and other activities in Delhi. Let's me know whether any option to show branch office in Delhi for smooth running of Delhi activities in kerala Gst registered.
Please advise.
Binu
Our principal place in kerala.our is core business is Hr overseas .one of our business activities doing delhi based.
Our main activities ( client interviews, visa process etc) is doing kerala office.
Do to Delhi activities some authorities sames says need Gst registered in Delhi.
We have currently kerala office and month return is filed. If we take Delhi gst registered we may need to file return and other compliance.
We have no income and other activities in Delhi. Let's me know whether any option to show branch office in Delhi for smooth running of Delhi activities in kerala Gst registered.
Please advise.
Binu
03 October 2025
GST registration is mandatory in each state from where a business makes a taxable supply of goods or services.
Definition of Supply Location
Since you are conducting some business activities (such as client handling or administrative work) in Delhi—even if revenue and major activities are based in Kerala—the authorities may consider this a 'place of supply' and thus require GST registration in Delhi.
No Income/Activity Claimed in Delhi
If the Delhi office is purely administrative and not making taxable supplies or raising invoices from Delhi, technically, GST registration might not be legally required. However, practical dealings with authorities and clients in Delhi sometimes necessitate local GST registration for smooth business functioning.
Definition of Supply Location
Since you are conducting some business activities (such as client handling or administrative work) in Delhi—even if revenue and major activities are based in Kerala—the authorities may consider this a 'place of supply' and thus require GST registration in Delhi.
No Income/Activity Claimed in Delhi
If the Delhi office is purely administrative and not making taxable supplies or raising invoices from Delhi, technically, GST registration might not be legally required. However, practical dealings with authorities and clients in Delhi sometimes necessitate local GST registration for smooth business functioning.
03 October 2025
GST does not permit registration of a branch office in another state under a single GSTIN from Kerala. Each state needs its own GSTIN if there is an “establishment of a distinct person” under law.
Other Options
If no GST registration is taken in Delhi, it should be clear that all operations, invoicing, and service delivery are routed through the Kerala entity.
Maintain documentary evidence that all contracts, client interaction, and processing happen from Kerala.
Consider using a liaison or representative office in Delhi (without commercial activity) but this must be clearly stated to authorities.
Other Options
If no GST registration is taken in Delhi, it should be clear that all operations, invoicing, and service delivery are routed through the Kerala entity.
Maintain documentary evidence that all contracts, client interaction, and processing happen from Kerala.
Consider using a liaison or representative office in Delhi (without commercial activity) but this must be clearly stated to authorities.
03 October 2025
If GST registration is obtained in Delhi, monthly/quarterly and annual returns must be filed in Delhi. Even if the turnover is nil, NIL returns are mandatory.
Maintenance of accounts, registration certificate display, claim/input credit tracking must be handled separately for each GST registration.
Maintenance of accounts, registration certificate display, claim/input credit tracking must be handled separately for each GST registration.
03 October 2025
Legal Necessity: There’s no legal way to treat a Delhi branch as merely an extension under Kerala’s GST registration. Each state branch–if operationally distinct–needs its own GSTIN.
If forced to register in Delhi: You must comply with GST filing, even for NIL returns. You cannot escape compliance requirements if authorities enforce the registration.
If not registered in Delhi: Ensure all Delhi “activities” are non-commercial/administrative and provide such documentary evidence if queried.
Recommendations
Seek written clarification from Delhi authorities or obtain a written legal opinion for your records.
If forced to register in Delhi: You must comply with GST filing, even for NIL returns. You cannot escape compliance requirements if authorities enforce the registration.
If not registered in Delhi: Ensure all Delhi “activities” are non-commercial/administrative and provide such documentary evidence if queried.
Recommendations
Seek written clarification from Delhi authorities or obtain a written legal opinion for your records.
03 October 2025
Sir.
Thank you for valuable information and spend time for detailed reply
Thank you for valuable information and spend time for detailed reply
03 October 2025
You are welcome.
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