{"id":22392,"date":"2022-06-02T17:02:13","date_gmt":"2022-06-02T11:32:13","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=22392"},"modified":"2023-07-09T23:45:38","modified_gmt":"2023-07-09T18:15:38","slug":"separate-gst-registration-need-for-different-branches","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/separate-gst-registration-need-for-different-branches\/","title":{"rendered":"Is separate GST registration need for different branches"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d4a9519e413\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d4a9519e413\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/separate-gst-registration-need-for-different-branches\/#GST_Registration_for_Branches_in_the_Different_States\" title=\"GST Registration for Branches in the Different States\">GST Registration for Branches in the Different States<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/separate-gst-registration-need-for-different-branches\/#Separate_GST_Registration_not_required_for_multiple_branches_in_various_states_AAR_Decision\" title=\"Separate GST Registration not required for multiple branches in various states: \u00a0AAR Decision\">Separate GST Registration not required for multiple branches in various states: \u00a0AAR Decision<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/separate-gst-registration-need-for-different-branches\/#Can_we_add_Multiple_Business_Entity_branches_under_Same_GST_No\" title=\"Can we add Multiple Business Entity branches under Same GST No?\">Can we add Multiple Business Entity branches under Same GST No?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"GST_Registration_for_Branches_in_the_Different_States\"><\/span><span style=\"color: #000080;\">GST Registration for <\/span><span style=\"color: #000080;\">Branches in the <\/span><span style=\"color: #000080;\">Different States<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22398\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/GST-11.png\" alt=\"separate GST Registration need for different Branches\" width=\"814\" height=\"407\" \/><\/p>\n<ul>\n<li>A taxable person <a href=\"https:\/\/www.caindelhiindia.com\/blog\/faqs-parameters-for-gst-department-notice\/\">under GST<\/a> must get GST registration in each state or union territory where the taxable supply of goods or services is made.<\/li>\n<li>If a restaurant operates in both Maharashtra and Delhi, for example, Different GSTIN must be issued for Maharashtra &amp; Delhi.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22393\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/GST-NO..png\" alt=\"GST NO.\" width=\"761\" height=\"155\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/GST-NO..png 432w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/GST-NO.-300x61.png 300w\" sizes=\"(max-width: 761px) 100vw, 761px\" \/><\/p>\n<ul>\n<li>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.<\/li>\n<li>It is mandatory to obtain different registration numbers for businesses conducting business in different states under the same Permanent Account N\u200bumber,<\/li>\n<li><span class=\"hgKElc\">So, if a person business is mange in 2 different states, then first 2 No of GSTIN would change, while Permanent Account N\u200bumber of the business\/ origination would remain same. <\/span><\/li>\n<li><span class=\"hgKElc\">Moreover\u00a0in case of more than one GST registration within a state, then the business code would also change.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24975\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/Goods-and-Services-Tax-Network.jpg\" alt=\"Goods and Services Tax Network\" width=\"1080\" height=\"986\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/Goods-and-Services-Tax-Network.jpg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/Goods-and-Services-Tax-Network-300x274.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/Goods-and-Services-Tax-Network-1024x935.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/Goods-and-Services-Tax-Network-768x701.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/Goods-and-Services-Tax-Network-800x730.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Separate_GST_Registration_not_required_for_multiple_branches_in_various_states_AAR_Decision\"><\/span><span style=\"color: #000080;\">Separate GST Registration not required for multiple branches in various states: \u00a0AAR Decision<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-22394\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/AAR-No-GST_Registration.png\" alt=\"AAR No GST_Registration\" width=\"822\" height=\"316\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/AAR-No-GST_Registration.png 822w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/AAR-No-GST_Registration-300x115.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/AAR-No-GST_Registration-768x295.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/AAR-No-GST_Registration-800x308.png 800w\" sizes=\"(max-width: 822px) 100vw, 822px\" \/><\/p>\n<ul>\n<li>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, &amp; 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.<\/li>\n<li>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&#8217;s well-established supply chain.<\/li>\n<li>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.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Can_we_add_Multiple_Business_Entity_branches_under_Same_GST_No\"><\/span><span style=\"color: #000080;\">Can we add Multiple Business Entity branches under Same GST No?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22397\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/seperate-GST-registration-required..png\" alt=\"seperate GST registration required.\" width=\"886\" height=\"417\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/seperate-GST-registration-required..png 886w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/seperate-GST-registration-required.-300x141.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/seperate-GST-registration-required.-768x361.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/seperate-GST-registration-required.-800x377.png 800w\" sizes=\"(max-width: 886px) 100vw, 886px\" \/><\/p>\n<p>Process of inclusion of multiple business branches is quite simple &amp; easy. We here under mention the process for the same &#8211;<\/p>\n<table style=\"height: 800px;\" width=\"842\">\n<tbody>\n<tr>\n<td width=\"607\"><strong><span style=\"color: #000080;\">Process-Step-1:<\/span><\/strong>\u00a0Login to the Goods and Services Tax Network portal &amp; select option \u201cAmendment of Registration Non &#8211; Core Fields\u201d from the Goods and Services Tax Registration tab.<\/td>\n<\/tr>\n<tr>\n<td width=\"607\"><strong><span style=\"color: #000080;\">Process-Step-2<\/span>:<\/strong>\u00a0Log in to the Goods and Services Tax portal and go to the Registration tab and select &#8220;Amendment of Registration Non-Core Fields.&#8221; From the set of Non Fields, select &#8220;Additional Places of Business.&#8221; Continue by pressing the Enter key. You&#8217;ll need to identify the Goods &amp; Services you want to add in the next window..<\/td>\n<\/tr>\n<tr>\n<td width=\"607\"><span style=\"color: #000080;\"><strong>Process-Step-3:<\/strong><\/span>\u00a0thereafter we needed to Click\u00a0Continue. On upcoming window, we will be supposed to specify the Goods &amp; Services that we want to add. Next step Enter the\u00a0Harmonized System of Nomenclature\u201d. code in case of goods.<\/td>\n<\/tr>\n<tr>\n<td width=\"607\"><span style=\"color: #000080;\"><strong>Process-Step-4:<\/strong><\/span>\u00a0enter the\u00a0Servicing Accounting Code in case of services, &amp; click Save and Continue.<\/td>\n<\/tr>\n<tr>\n<td width=\"607\"><span style=\"color: #000080;\"><strong>Process-Step-5:<\/strong><\/span>\u00a0Thereafter you will need to specify Total Number of bank accounts held.<\/td>\n<\/tr>\n<tr>\n<td width=\"607\"><span style=\"color: #000080;\"><strong>Process-Step-6: <\/strong><\/span>then we will have to enter the\u00a0State Specific Information\u00a0Such as\u00a0Professional Tax Employee Code\u00a0(EC),\u00a0State Excise License No.\u00a0with the person in\u00a0whose name Excise License\u00a0is held and\u00a0Tax Registration Certificate\u00a0(RC) No.<\/td>\n<\/tr>\n<tr>\n<td width=\"607\"><span style=\"color: #000080;\"><strong>Process-Step-7:\u00a0<\/strong><\/span> we need to authenticate the entered information by clicking on Verification checkbox &amp; clicking on Submit with DSC button.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>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&#8217;t want to increase your admin costs, you should get a single GST No for same business in the same state.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-22943\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/GST-registration.jpg\" alt=\"GST registration\" width=\"818\" height=\"723\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/GST-registration.jpg 480w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/06\/GST-registration-300x265.jpg 300w\" sizes=\"(max-width: 818px) 100vw, 818px\" \/><\/p>\n<p><strong>Popular Articles:<\/strong><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/gst-registration-on-8th-december-2018\/\">Registration of GST under Goods and Service Act, 2017<\/a><\/p>\n<p><a href=\"https:\/\/carajput.com\/learn\/gstn-notify-sops-for-verification-of-taxpayers-who-have-granted-deemed-registration.html\">SOP for verification of Taxpayer who granted deemed registration<\/a><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/carajput.com\/blog\/gstn-provided-guidance-on-the-gst-registration-facility-available-for-irp\/\">GST Registration facility available for IRPs: GSTN Guidance<\/a><\/span><\/p>\n<p><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/\">When compulsory GST registration required?<\/a><\/span><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/overview-of-gst-registration\/\">Overview of gst registration<\/a><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/registration-of-gst-made-easier-for-service-providers\/\">Complete knowledge about GST Registration<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &amp; Delhi. Yes, you &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[420],"tags":[387,10074],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22392"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=22392"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22392\/revisions"}],"predecessor-version":[{"id":24976,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22392\/revisions\/24976"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=22392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=22392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=22392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}