Work contract

Separate registration for each state.

Single registration of Maharashtra will do.

This is because if the client gets railway work of all the states in India then will it be possible for him to take registration in all the states.

I am also of the opinion that single registration in maharastra will do but then there is concept of CASUAL REGISTRATION..where it is mention to take registration even for small value contract...in each state...there are large no of railway contractor who will be facing same problem..if at all we have to take separate registration without any physical office at particular state ...Then it will be very tedious job of record maintainace and cross utilization of ITC. Experts please through ur opinion..

Casual registration is not possible in this case.

Example of a casual registration : When Mr A who has a cloth shop in Maharashtra goes and puts exhibition in the state of Assam. In this case casual registration shall be taken.

However, since your client shall be undertaking works contract of railway in various states which is his principal business, so casual registration wont be possible.

So you mean to say I don't require to take separate registration in each state. My business is in only one verticle. Then when we need to take separate registration in each state? Also some where I read that if a builder in Mumbai construction of scheme In his land located say at Delhi then he have take registration at Delhi..this will we be only for one project.So some confusion..

Separate registration in each place of business is mandatory only when a fixed establishment is available in each place of business. If fixed establishment is available in each place of business also there are persons in charge at each such places then take separate registration for each such places.

As per Section 22 of CGST , he is liable to take registration in each state

22. Persons liable for registration.

[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:

Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.

section 22 says that registration required from where dealer makes taxable sale or service. If dealer is registered in maharashtra can make taxable sale or services to railways in another state by charging 18% IGST. why he should be registered in other state which is only contract site till execution of contract. Otherwise before taking any work contract of any other state fron railways first dealer has get register then execute the contract..I think this not correct..

in simple words:

disputed