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registration

saket (student) (33 Points)

21 December 2017

Is it necessary to take registration in each state where you want to do the works contract( civil works)

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sudharshan reddy (CA ) (42 Points)
Replied 21 December 2017

Under GST regime, the above complex system can be eased easily. Company does not require maintaining separate registration in each state because under GST the flow of credit is seamless and the same is available to the buyer even on interstate purchases.

Company need not maintain the separate VAT registration because under GST regime, works contract is covered under the definition of service and which also can be provided directly from Nasik, Maharashtra to anywhere in the country.

Further, the place of supply in case of construction of bridges shall be the location of the construction site.

So if company is executing any works contract outside the state, then it shall be treated as interstate supply and therefore IGST shall be applicable and therefore, no separate GST registration is required to be maintained

Not required. we can treat same as interstate supply.

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sudharshan reddy (CA ) (42 Points)
Replied 21 December 2017

Suppose, if you open a branch in any state other than your registered state, then only GST registration is mandatory this is because GST registration is completely dependent upon the place from where you are making supply. Hence, if you open the branch at Noida, then GST registration shall be mandatory.

separete registration is appicable when you open a branch in other state.