GST registration

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..... GST registration
Query (Issue) Started By: - Karan Bansal Dated:- 2-10-2021 Last Reply Date:- 7-10-2021 Goods and Services Tax - GST
Got 7 Replies
GST
If a taxpayer has say 5 different offices in 5 different states (main office being in Gurgaon, Haryana). While registering, shall he mention "Principal Place of Business" as Gurgaon and the remaining 4 offices in other states .....

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..... as "Additional Place of Business"? Reply By KASTURI SETHI: The Reply: NO. Additional place of business is meant for the same State where already registered. Additional place of business cannot be mentioned outside the State.You can mention Additional Place of business in Haryana. Reply By KASTURI SETHI: The Reply: Registration is State specific. If supply is made from different State .....

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..... s, separate registration. It is clear from Sections 22 and 25 of CGST Act. SECTION 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 lak .....

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..... h rupees SECTION 25. Procedure for registration. - (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed : Reply By Ganeshan K .....

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..... alyani: The Reply: I fully agree with the views of Sri Kasturi Sir. GST registration is given State-wise. Any one place of business in a State, say Haryana may be mentioned as 'Principal place of business' and other offices/premises within Haryana be mentioned as 'additional place of business'. Reply By Karan Bansal: The Reply: Kasturi Sethi ji, and Ganesh Kalyani Ji, thanks for .....

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..... your valuable views. Reply By GB Rao: The Reply: Dear querist, The reply given by Shri Kasturi ji gives no room for any doubt. Reply By Ajay Taneja: The Reply: Yes, I agree. Reply By KASTURI SETHI: The Reply: Sh.GB Rao Ji and Sh. Ajay Taneja Ji, Thanks a lot, Sirs.
Discussion Forum - Knowledge Sharing .....

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