TMI BlogGST registrationX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. Addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional 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 States, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 SECTION 25. Procedure for registration . - (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 Kalyani - 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 Hary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ana 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 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 B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. - GST registration - Query Started By: - Karan Bansal Dated:- 2-10-2021 Goods and Services Tax - GST - Got 7 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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