branch registration for service provider and invoice raising location

Registration 300 views 2 replies

dishant

article

68 Points Joined February 2016

we are providing services from Rajasthan office to Karnataka and we also have a branch office in Karnataka
does we need to take separate registration for Karnataka branch ? And invoice to be raised is IGST or first we have to register our Karnataka branch nd raise invoice with CGST&SGST ?

Replies (2)

Karan Batra

Creator: TheProTalks

2325 Points Joined January 2016

An account of GST Tax payers is to be accounted separately. At present government insists separate GST registration in each state, if a person operates his business. For example, if XYZ company has business transaction of goods or services in Maharashtra, West Bengal and Tamil Nadu, he has to take registration of GST in all the three states. Means a separate GST registration number has to be obtained in each state, although the Permanent Account Number, PAN is same.

As per sub section 1 of section 19 of GST Law explains that every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST