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Centralised or Decentralised Registration

SURAAJ JAIN (ARTICLE ASSISTANT) (27 Points)

18 May 2017

I have registered in several states under Vat
I have to Register in a single state (Centralised) or in all states under GST

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7 Replies

CA Altamush Zafar (GST Consultant) (15966 Points)
Replied 18 May 2017

You have to take registration in each state from where you are supplying goods for GST

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geetha (student) (409 Points)
Replied 18 May 2017

it i have different places of biz in a single state ,in that case one centralised gst reg is enough. am I right

CA Altamush Zafar (GST Consultant) (15966 Points)
Replied 18 May 2017

Yes you are right, but you have to mention all the additional places of business fir which that registration will be applicable. Otherwise there will be difficulties in claiming credits

Sunil Sharma (29 Points)
Replied 19 May 2017

if the more than one business premises within the state single registration is enough with that state and in case if the premises is in different states then have to get registered in each state.
Hope this would clarify.

Priyanka JAin (Student CA Final ) (25 Points)
Replied 30 June 2017

sir I have various segments in one state & have been migrated to GST i.e. centralised registration taken.. now I want to opt for vertical registration then what procedure to be followed for both decentralized registration & vertical registration

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Priyanka JAin (Student CA Final ) (25 Points)
Replied 30 June 2017

CA Altamush Zafar (GST Consultant) (15966 Points)
Replied 30 June 2017

Take separate registration for different business vertical by filing Reg 1.
The one registration you have will remain as it is you will file reg 26 for it.
One problem which you will face is that input credits on transition will only be taken for original registered premises .