Categories: GST Registration

Is separate GST registration need for different branches

GST Registration for Branches in the Different States

  • A taxable person under GST must get GST registration in each state or union territory where the taxable supply of goods or services is made.
  • If a restaurant operates in both Maharashtra and Delhi, for example, Different GSTIN must be issued for Maharashtra & Delhi.

  • Yes, you can have one GST number for each of your businesses if they are in the same state. according to Section 25 of the CGST Act.
  • It is mandatory to obtain different registration numbers for businesses conducting business in different states under the same Permanent Account N​umber,
  • So, if a person business is mange in 2 different states, then first 2 No of GSTIN would change, while Permanent Account N​umber of the business/ origination would remain same.
  • Moreover in case of more than one GST registration within a state, then the business code would also change.

Separate GST Registration not required for multiple branches in various states:  AAR Decision

  • The company has stated that they will be importing the goods at various Indian ports, but with the Goods and Services Tax Network of their Mumbai Head Office/Registered Office at Mumbai, & that the goods will be stored at godowns in various states, with the goods being released in the name of their Registered Office at Mumbai or Mumbai Head Office.
  • Even if godowns are located in different states, AAR has ruled that only a single Goods and Services Tax registration will be adequate. This decision will have a significant impact on the business’s well-established supply chain.
  • After understanding the analysis of the case, applicant i.e. the company is not required to have separate Goods and Services Tax registration in each state and only one single registration in the Maharashtra state will be work.

Can we add Multiple Business Entity branches under Same GST No?

Process of inclusion of multiple business branches is quite simple & easy. We here under mention the process for the same –

Process-Step-1: Login to the Goods and Services Tax Network portal & select option “Amendment of Registration Non – Core Fields” from the Goods and Services Tax Registration tab.
Process-Step-2: Log in to the Goods and Services Tax portal and go to the Registration tab and select “Amendment of Registration Non-Core Fields.” From the set of Non Fields, select “Additional Places of Business.” Continue by pressing the Enter key. You’ll need to identify the Goods & Services you want to add in the next window..
Process-Step-3: thereafter we needed to Click Continue. On upcoming window, we will be supposed to specify the Goods & Services that we want to add. Next step Enter the Harmonized System of Nomenclature”. code in case of goods.
Process-Step-4: enter the Servicing Accounting Code in case of services, & click Save and Continue.
Process-Step-5: Thereafter you will need to specify Total Number of bank accounts held.
Process-Step-6: then we will have to enter the State Specific Information Such as Professional Tax Employee Code (EC), State Excise License No. with the person in whose name Excise License is held and Tax Registration Certificate (RC) No.
Process-Step-7: we need to authenticate the entered information by clicking on Verification checkbox & clicking on Submit with DSC button.

In Our Point of view, We should just get a separate GST No, if you want to manage our business separately, but if you don’t want to increase your admin costs, you should get a single GST No for same business in the same state.

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