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 ?
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.
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.
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.
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.
CAclubindia
