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Additional Place of Business

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Mohit Chaudhary

Student

142 Points Posted on 06 June 2020

The client is having Registered office in Mumbai and taken GST Registration from Mumbai. He has got additional place of Business in different states.

So the query is that should he register a new Registration for a new state or he can input that as additional place in current place registered that is Mumbai.

Please help with query.

Replies (2)

Quick Summary

This discussion addresses whether a business with a registered office in Mumbai needs to obtain a new GST registration for an additional place of business in a different state, or if it can be added to the existing Mumbai registration. Based on the CGST Act, an additional place of business within the same state can be registered under the principal place. However, for different states, a separate GST registration is required for each state.

Swati Jain

CA IN PRACTICE

94 Points Posted on 06 June 2020

as per section 2(85) of CGST act " An additional place of business is the place of business from where taxpayer carries out business related activities within the State, in addition to the principal place of business.

So for different states you need to take different registration.