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10 October 2018

Suppose a company is having registered office in delhi. However, all sales and purchases are carried out from factory located in haryana. GST reg to be taken in the state of haryana only or delhi as well?

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13 Replies

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 10 October 2018

Yes... Better to take Registration if Both Offices in Different States...

1 Like

Rohit Tibrewal (Student & Senior Accountant) (3193 Points)
Replied 10 October 2018

As per my knowledge there is no requirement of Registration in Delhi, if no purchase, sale transactions and no RCM.

If you will take service or anything there you may need to register there for taking inputs.

But you can avoid registration for inputs as there is no output supply and you can't take refund for the same.

As per my View on understanding of Registration provisions

Wait for others to reply

1 Like

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 11 October 2018

Can you plz clarify If the Delhi office have any kind of trnsaction/services provided to office in Haryana , ie salary payment , administrative, accounting etc

(Guest)

Registration no required for both of place.. Also suggest for reconcile and book proper books of accounts

6 Like

Vatsla Alagh (1545 Points)
Replied 11 October 2018

@ pankaj-no such transaction. Only the registered office is shown in delhi. All operations will be carried out from haryana

neeraj (sr.accountant) (35 Points)
Replied 11 October 2018

Than you need only haryana state registration thats it

Vatsla Alagh (1545 Points)
Replied 11 October 2018

okay thank you everyone :)

1 Like

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 11 October 2018

Ohhh...

Madam., As per my view Registration is required / Must if A Registered Dealer get Another state branches...
Bcoz, No more logic for without transaction. Also it's a registered office...

I don't be Compfel taking Registration in Delhi. You can choose which correct in the above said replies...

GOOD LUCK...

(Guest)

I think She need to take decisions as per gst rules

1 Like

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 11 October 2018

@ 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

3 Like

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 11 October 2018

Yes...
Without any link no more possibilities even a single penny / piece...

Okay... Anyway it's better to leave it myself...😇😇😇

1 Like

Vatsla Alagh (1545 Points)
Replied 11 October 2018

Greatful for all the valuable inputs.. thanks everyone 😊

1 Like

wahidovic (algiers) (22 Points)
Replied 12 October 2018

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.