1. What is the exact difference between sec 25(4) and 25(5) because both these subsections talk about registration in more than one state/UT.
2. If a person voluntarily obtains registration in one state (State 1)and is not required / does not voluntarily obtain registration in another state(State 2). Is the person required to obtain registration in the other state (State 2) u/s 25(5)?
Thank you.
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Registration under GST (Sec 25)
Replies (3)
Quick Summary
* Will the person required to be registered to be deemed as a distinct person u/s 25(5) in the other state ( state 2)?
What is the threshold limit???
Sec 25(4) vs 25(5):
• Sec 25(4): a person with multiple registrations (in different States, or multiple GSTINs in the same State) is treated as distinct persons for each registration. Transactions between them are supplies (Schedule I para 2).
• Sec 25(5): where a person who has obtained or is required to obtain registration in a State also has an establishment in another State or UT, those establishments are treated as establishments of distinct persons (even before registration). This deals with establishments in different States.
• Together, these make inter-branch supplies across States taxable (and same-State branches with separate GSTINs too).
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