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.
Replies (5)
Quick Summary
If you have an existing GST number in Andhra Pradesh and are opening a new branch in Tamil Nadu, you will need to register for a separate GST number in Tamil Nadu. GST registration is granted on a state-wide basis, meaning an additional place of business within the same state can be added to your existing registration. However, for a different state, a new, separate registration is required.
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.
Leave a Reply
Your are not logged in . Please login to post replies