Branch registration


Radhanath Parida (Article Assistant)     20 September 2019

Radhanath Parida
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Whether a branch located in a different state is mandatory to have gst registration ???

But it's turnover doesn't exceed the threshold limit.

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Pankaj Rawat (GST Practitioner)     21 September 2019

Pankaj Rawat
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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)

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Radhanath Parida (Article Assistant)     22 September 2019

Radhanath Parida
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Thank you very much Sir


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