Registration

REGISTERED OFFICE @ DELHI 

DELHI REGISTRATION IS REQUIRED 

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:

So section 22 says that you require to get yourself registered in a state from where you make a taxable supply.

In this case supply is made from Haryana so in my view registration is required ONLY in state of haryana and not in Delhi.

Delhi is where the accounting is done.

How does a place from where accounting is done necessitate a registration in GST.

No supply is made or received in Delhi.

Accounting can be done even from USA but you wont ask him to take registration then?

welcome more comments

regards

shivani

why will a separte registration required ?

If  I have a godown in Haryana where i receive good and from where i supply goods all over India and i generate bills at my home in Delhi, then why would i need to get registered in Delhi !!

Even if i take registration at Delhi what purpose will it serve. I am neither supplying nor receiving goods in Delhi. So i will be filing Nil returns in Delhi forever.

GST law only stipulates u to register in a state from where u supply goods. In this case you cant say i am supplying from delhi.

regards