I have gst no in andra Pradesh and now new branch office to start in tamil nadu so now I can add additional place of business in existing gst no or to be register new Gst no pls clarify.
GST is based on state. Additional place of business means a place within the state itself. If you want to register in other state you have to register separately.
As per provision of GST Act, A registered entity would have one GSTIN per State, that means a business entity having its branches in multiple States will have to take separate State wise registration for the branches in different States.
But within a State an entity with different
branches would have single registration wherein it
can declare one place as principal place of business
and other branches as additional place of business.
However, a business entity having separate business verticals (as defined in section 2 (18) of the CGST Act, 2017)or separate place of business in a state may obtain separate registration for each of its business verticals/business places.
So, in your case you are required to take State wise different registration.