Got TNVAT registration - CBE - Opening branch office in Chennai

[Guest]

Dear Sir,

We have got TNVAT registration in Coimbatore, now we are opening one more branch in Chennai.

What are the procedures for VAT registration.

Cathya

[DR.MARIAPPAN GOVINDARAJAN]

The same procedure for new registration.

[Ganeshan Kalyani]

If it is a branch of the existing office which has got registration under TNVAT then the branch should be added as additional place of business. You should not apply for new one. One state one TIN.

[YAGAY andSUN]

Just get incorporate the branch office in the existing RC as additional place of business.

[DR.MARIAPPAN GOVINDARAJAN]

Thank you for the correct position in law.

[Ganeshan Kalyani]

Welcome Mariappan Sir.

AI Summary

Branch registration: add new office as additional place of business under existing VAT registration; do not obtain separate registration. When an enterprise already holds a VAT registration in one location and opens another office in the same State, the additional office should be recorded as an additional place of business under the existing VAT registration rather than securing a separate registration; a single taxpayer in a State operates under one tax identification and must amend the existing registration to incorporate the new branch.