Registration

1whether a person having separate business in separate state required to obtain separate registration?
2what if same business but different states?

3whether a person head office in Delhi and immovable properties in different states from which rental income comes need separate registration for that property also?

Replies (20)

1&2 gst registration is statewise so if you are operating in diff states , you have to apply for sep reg.

3. As per ICAI study material , you have to register where imm. Prop is situated. But gov twitter says not req in most of the queries replied. As per my view reg req

thanks sir
Not required in case of immovable property situated in other state.... If agreement is done at ur head office.... Simply charge IGST and pay that... That state no loss... IGST portion should be bifurcated as in case of immovable property place of supply is location of property
if agreement is at respective places them required means?
1) GSTIN is state wise PAN based so registeration is required in each state if the aggregate turnover exceeds the threshold limit.

2) Registeration is required in each state as per section 22 and such entity would be treated as distinct entity as per sec25(5) of CGST Act 2017

3) Since the immovable property is in different state so place of supply would be in other state i.e the place where the immovable property is situated, so if registeration is not obtained in other state , then the registered taxable person has to charge IGST on the supply of service as per section 5 of IGST Act , 2017

However, if fixed establishment is in another state , then it is advisable to obtain registeration in other state and charge CGST and SGST as per section 9 of CGST Act 2017
if main establishment suppose has CA profession but rent from three immovable properties come from different states then?
Charge igst on that
then also it is advisable to have separate registeration for each states since basic human technology infrastructure in such state would come within the purview of fixed establishment,
and,
accordingly charge CGST and SGST respectively subject to threshold limit
No need to take separate registration in each state.... Charge IGST simply
sir Please give me a single n final opinion
Send ur mailid... Send u pdf file
jainmonika905 @ gmail.com
Yes agree to Mr Divakar no need to take separate registration , can be charged IGSt
ok sir

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details