Gst registration for branches

Registration 2476 views 11 replies
We have branches in five different states with same Service tax registration number as centralized billing, and were filing returns with the main office. The Aces website has generated different user ID's and Passwords for Different states. We are not able to register the branches in additional places of business on GST portal as the State is NON EDITABLE. Do we have to register separately for all the branches in GST portal? will there be different GSTIN for different states? Should we raise different invoices at different branches? we would request you to suggest us in the above said query as soon as possible. Thank you.
Replies (11)

Separate registration has to be taken for branches in different state.concept of centralized registration no longer prevails in GST.Hence you need to get five gst registration for five different states.though all branches will be registered under same PAN diifferent GSTIN shall be alloted for branches in different states and accordingly different invoices has to be raised.also please note inter-branch supply is taxable under GST.

If the firm is below the exemption threshold then what happens? Will every branch's business be considered intra-state if each branch only deals in the state it is located. So will there be any GST registration required if the total turnover of the firm, including all the branches is less than Rs 20 lakh?

Defination of Aggregate turnover is very important for ascertaining threshold limit.It includes all kind of supplies effected by a person having same PAN(taxable,exempt,non-taxable)but excludes inward supply on which RCM is applicable and various taxes under GST law.So if aggregate T.O of all branches across India with same PAN is less than 20 lacs then no GST registration is required.

Also transaction within state by a branch will be considered intra-state.CGST and SGST applicable.

Dear Sir,

Please advise that  whether can  register for different state through  single user name and password of GST website or  it require fo separte username & password for each state ?

Thanks in  advise

Regards,

 

 

No, You need to have different user id's or provisional id's for different states.  You cannot add in additional place of business too because state is non editable at the time of enrolement. 

Dear Sir,

Thank lot

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