Registration

[Narendra Soni]

Dear Experts.

We have five units in a state, please clarify:-

1.Whether single registration would be applied for all the unit in a state or unit wise separate registration required.

2.Whether tax is payable for inter unit transfer for job work between these units.

Thanks.

[ESWARAIAH K]

Whether all the five units are under single "Taxable Person" in a particular State?

[Narendra Soni]

All units have single PAN No.

[DR.MARIAPPAN GOVINDARAJAN]

If all the units are in the state then singe registration may be enough.

[Narendra Soni]

Sir,

Reply is not complete, please reply for :-

2.Whether tax is payable for inter unit transfer for job work between these units.

-What will be about input tax credit and payment of tax and submission of returns-whether these will be single or unit wise ??.

-What are merits and demerits of single and individual units wise registration.

[DR.MARIAPPAN GOVINDARAJAN]

Your questions could be answered only when the original Act comes since there may be changes and deviations from the draft Model law.

[Narendra Soni]

Dear Govindrajan sir,

Please answer based on draft GST law.What the draft is saying.

[Ganeshan Kalyani]

Narendra ji,

Single registration is enough if all the units are within the State. If those units are having different business, then business wise registration is also proposed in the draft law.

The benefit is single compliance. The demarit is more compliance as returns have to be filed for each registrations.

Thanks.

[Avinash Agarwal]

Dear Sirs,

I have three stores within a state with same Proprietor/PAN but with different Firm registration & VAT TIN. However the type of business is different say- IT Goods, Garments & Furniture respectively. So please let me know if I will have different GST registration or single GST registration.

Thanks in advance

[DR.MARIAPPAN GOVINDARAJAN]

Since the PAN is the same, in my view, one registration is enough.

AI Summary

Single GST registration may cover multiple units in a state, with separate registration for differing business activities. Where multiple units in a State share a single PAN and constitute the same taxable person, the draft GST law envisages that single registration will generally suffice; separate registrations are proposed for distinct business activities. The draft leaves unresolved whether inter-unit job-work transfers attract tax, how input tax credit will be allocated, and whether returns and payment obligations will be consolidated or maintained unit-wise, with final treatment dependent on the enacted statute.