REGISTRATION IN OTHER STATE

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When a business with its head office in one state (e.g., Hyderabad) needs to register for GST in another state (e.g., Punjab), the principal place of business for the Punjab registration must be in Punjab. You cannot list your head office as the principal place of business in the new state's registration. A separate GSTIN is required for each state where you conduct business, treating each registration as a distinct entity for GST purposes.

CA Prashanth Viswanadh Maddali

CA Prashanth Viswanadh Maddali (Querist)
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22 July 2021 WE HAVE A CLIENT WHOSE HEAD OFFICE IS AT HYDERABAD WHICH IS THE PRINCIPLE PLACE OF BUSINESS. THEY WANT TO REGISTER FOR GST IN PUNJAB STATE, THEN WHAT TO FILL UNDER PRINCIPLE PLACE OF BUSINESS DETAILS DURING REGISTRATION ? IS IT HYDERABAD OR PUNJAB ? AS GST IS STATE SPECIFIC.

CAN THEY MENTION HYDERABAD AS PRINCIPLE PLACE OF BUSINESS AND PUNJAB OFFICE AS BRANCH DURING REGISTRATION IN PUNJAB FOR GST ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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22 July 2021 Mention Punjab office as principal place of business, as GST registration is done in Panjab.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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23 July 2021 No you can't do that. You have to mention Punjab as principal place of business. You can add Punjab as branch in GSTIN of Hyderabad but then you have to report Punjab transaction in that GSTIN means no new GST required for Punjab.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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23 July 2021 New GSTIN required for Punjab as it's a different state.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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24 July 2021 Agreed with CA R Seetharaman Sir, that it is better to take new GST registration.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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24 July 2021 GST law requires that every tax payer shall apply for registration in each of the state from where he carries on business or has a place of business. So separate registration is required for Punjab.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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25 July 2021 But advance ruling for clarification was also available where if business if carried from one place then no need to take registration in each state.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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25 July 2021 You will have to take a separate registration in Punjab State. Place of business will have to be shown of Punjab only.
Both the registrations will be treated as separate persons for GST purpose.

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