Hello,
I have a query regarding to avail state-wise registration for services provided in different states or single registration for one state. We are engaged in the business of works contract services in relation to the construction of roads, bridges etc. We have our head office / registered office in Gujarat, wherein, we maintain all accounting records and also issue / receive invoices. We provide our services to different clients outside the State of Gujarat (Say Maharashtra). In our business, we normally employ temporary / casual labours near the civil site, i.e., in Maharashtra and we provide service in Maharashtra. However, sales invoicing / billing are done from H.O. at Gujarat. Now, is it possible that we avail only one registration in GST for Gujarat and charge IGST on our billing for outstate clients. Or, we have to avail separate registration for Maharashtra and then, charge SGST/CGST from Maharashtra. In any case, we have no branch, depot or any other fixed establishment in Maharashtra. Please guide in the matter with relevant provision of the Act / Rules.
CAclubindia
