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GST Registration

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Kaustubh Ram Karandikar

Corporate Consultant- Central Excise &am

404 Points Posted on 23 June 2020

MR. XYZ (Proprietor) is registered with GST. His Son MR. PQR is starting a new business with a different name with separate entity. Is PQR required to obtain GST Registration from the day one since XYZ and PQR are related?

Replies (3)

Quick Summary

This discussion clarifies the Goods and Services Tax (GST) registration requirements for a new business started by a son, even though his father is already GST registered. The key point is that if the son's business operates as a separate legal entity with a different PAN, it requires its own GST registration from day one, especially if its turnover is expected to exceed the prescribed limits. The relationship between the father and son does not exempt the new business from registration obligations.

David

article Assistant

470 Points Posted on 23 June 2020

Yes, PQR is require to register separately.. He has to take Registration at the time of starting of business... He is estimated to cross the limit of registration..

Sushil

Student

37 Points Posted on 23 June 2020

I guess if Mr XYZ declare Mr.PQR business as additional place then I don't think that registration is required..

it's my point of view..I am not an expert..

expert pls answer that can it be opted??

CA Surjeet Negi

Indirect Tax- Consultant

50 Points Posted on 23 June 2020

If the aggregate turnover of a PQR crosses the threshold prescribed (20 Lakhs/10 Lakhs) as per section 22, then he has to get registered in each of the states from where he is making taxable supply of goods/ services. He is required to obtain registration for branch offices irrespective of the turnover of such branch office. Further, he is not required to obtain registration mere on ground that his father is registered under gst and basis the relationship criteria. Please note both are separate entities (bearing different PAN number). Trust the same suffice your requirement.