Registration

Than you need only haryana state registration thats it

@ dear Raja ji

i asked about the transaction between delhi & haryana branch because as per the order passed by the karnataka bench of the Authority for advance Ruling (AAR), THE ACTIVITIES BETWEEN TWO OFFICE TREATED AS SUPPLIES UNDER THE GST LAW.

IT SAID THAT THE VALUATION OF SUPPLY WILL INCLUDE ALL COSTS, INCLUDING THE EMPLOYEE COST PROVIDED BY ONE DISTINCT ENTITY TO THE OTHER DISTINCT ENTITIES

"THE ACTIVITIES PERFORMED BY THE EMPLOYEES AT THE CORPORATE OFFICE IN THE COURSE OF EMPLOYMENT SUCH AS ACCOUNTING , ADMINSTRATIVE, IT SYSTEM MAINTENANCE FOR THE OTHE UNIT LOCATE IN OTHER STATE AS WELL  IE DISTINC PERSON AS PER SECTION 25(4)  CGST ACT, SHALL BE TREATED AS SUPPLY.

SO EXPENSES REIMBURSE OF BRANCH IS UNDER GST

BUT AS IN QUERIT (CS VATSALA) ITS NOT APPLICABLE SO NO NEED THE REGISTRATION IN DELHI BRANCH

According to my view Registration is required/Must if A Registered Dealer get Another state branches... Bcoz, No more rationale for without exchange. Likewise it's an enrolled office.