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registration

31 December 2017

an entity has branches in various states ....

total turnover of the entity exceeds threshold limit (computed on all india basis)

but from one branch the entity makes taxable supply
and from another wholly exempt .

does the entity is required to obtain registration for both its branches

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4 Replies

CA Piyush Shivani (...) (137 Points)
Replied 31 December 2017

yes because the limit is base on pan no
if both branches have same pan no than gst reg is required

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rajesh chowdary (student) (118 Points)
Replied 31 December 2017

Yes Shvaniii.u r 100% right

CA Chandra Prakash (9873059766 Increasing knowledge through sharing) (296 Points)
Replied 01 January 2018

As per Section 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees:

Also as per Section 23. (1) The following persons shall not be liable to registration, namely:––
(a) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

After considering above points, in my view registration is required but only in that states from where taxable supply is made.

this is my personal opinion before relying on it kindly take opinion of professional too.

Shrijay Sheth (Co-Founder) (2692 Points)
Replied 01 January 2018

GST Registration will be required at both branches in given case coonsidering it as a single entity having one PAN Card. Both branches not having distinct identity shall apply for different registration.

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