GST liability of branch

358 views 1 replies

I have 2 branches in 2 different states. State 1 is voluntarily getting registered for GST. If all the bills are raised from State 1, do we still have to take GST registration for state 2.

Replies (1)

As per GST regulations, if you have a presence in multiple states, you'll need to consider the following: GST Registration Requirements: - *Voluntary Registration in State 1*: Since you're voluntarily registering for GST in State 1, you'll need to obtain a GSTIN (Goods and Services Tax Identification Number) for that state. - *GST Registration in State 2*: Even if all bills are raised from State 1, you may still need to register for GST in State 2 if: - *You have a fixed establishment*: If you have a fixed establishment, such as a branch or office, in State 2, you'll need to register for GST in that state. - *You're liable for GST*: If your business is liable for GST in State 2, regardless of the billing address, you'll need to register for GST in that state. Key Considerations: - *Place of Supply*: Determine the place of supply for your goods or services. If the place of supply is State 2, you may need to register for GST in that state. - *GST Liability*: Assess your GST liability in State 2. If you're liable for GST, you'll need to register, regardless of the billing address. To ensure compliance with GST regulations, consult a tax professional or chartered accountant who can assess your specific situation and provide guidance on GST registration requirements for both states.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
23 July 2026
Semi qualified CA

Garg Bros & Associate CA

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
14 July 2026
Senior Executive/ Manager

H S SHARMA AND CO

Pune

CA Final

View Details
Company
Featured 18 July 2026
CA Articleship

apricus india

Mumbai

CA Inter

View Details
Company
23 July 2026
CA Inter

Vikram Jadhav and Company

Pune

CA Inter

View Details
Company
ARTICLESHIP 16 July 2026
Article Assistant

Sahil Agarwal & Company

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details