Branch registration

Registration 102 views 2 replies
Whether a branch located in a different state is mandatory to have gst registration ???

But it's turnover doesn't exceed the threshold limit.
Replies (2)
Yes , if the aggregate turnover under one PAN exceeds the threshold hold limit prescribe in Section 22 of CGST Act .

(Note : Head office & Branch is under same PAN)
Thank you very much Sir


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