According to the CGST Act, registration is important for suppliers of the taxable goods and services under the GST in the union territory, from the payable supply of the services and goods, is created. In addition, provisions have been given in the GST Registration Rules for getting GST registration for the branches. In the article, we are going to see the GST registration for the branched in the details.
GST Registration for Business vertical and Branches in the Different States
The registration of the GST must get by the taxable person GST in union territory or each state, from where the payable services and goods are created. For instance, if the restaurant is managed in the states of Maharashtra and Delhi, then the owner of the restraint should obtain a different GSTIN for Delhi and Maharashtra.
GSTIN Format
state code PAN OF THE ENTITY Entry code Blank digit Check digit
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
In the GSTIN format, the first 2 numbers in the GST registration number are connected to the state of the registration. Hence, If the business leverage in the 2 different states, then the 1st two numbers of the GSTIN would change, while the PAN of the organization would be the remain the same. Also, in the case of more than 1 GST registration in the state, then the firm code would also change.
GST Registration for Branches within a State
If a business has multiple businesses vertical then different GST registration can also acquire for the branches within the state. The below conditions must be followed for the GST registration to be issued for the branches within a state.
• Must have more than one registration and it means a different part of a firm that is connected in the supply of the single goods or services or a group of connected goods or services that are subject to returns and risk which are different from those of the other business verticals.
• The business should not be registered to pay tax under the GST composition scheme.
• All differently registered business verticals need to pay tax on the supply of services to goods to another registered business vertical of the same business and issue a tax that invoice for such supply.
Getting Registration for the Branches
GST registration for the branches or different business verticals in the same state can be created in FORM GST REG- 01. FORM GST REG- 01 is the form which used by all the business for applying for GST registration. The simple procedure for the GST registration documents and application needs can be confirmed by the business for getting GST registration.
When the application for the GST registration is submitted then it will send to an officer for verification and it takes 7 days to finish the process and generate the GST certification. It is must show the principal place of the additional place, the principal business or the places of business.
