branches and joint venture

aarts (student) (23 Points)

05 July 2017  
it is mandatory under gst act to register branches even if the aggregate turnover doesn't exceed 20 lakhs. but branch here means what ? what's the definition of branch under gst
and what about joint ventures.. say, x & y is a joint venture and the deed is so drafted that 99% profit of the y will be transferred to x .. then ? do provide answers