Registration under GST

[sreemannarayana B]

Dear Experts

Can any one clarify whether, it is require to register for all the states where ever the goods are going to be consumed or registration is required only where the business establishment is located ?

[DR.MARIAPPAN GOVINDARAJAN]

If the business spreads its wings in more than one state, the registration is compulsorily required to be done for each State.

[sreemannarayana B]

Sir, Thank you very much for the response. However, i need some more clarity on this. As per the MGL, "every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST". Here, in this paragraph, " the phrase used is "Business operation". According to me Business operations means, "from where the goods /services are supplied" but NOT " where the said goods/services are consumed " In this case, registration not required in all states whereever the goods are being consumed.

Can you please spare some time to clarify this.

regards

[Ganeshan Kalyani]

Sir, you are absolutely right. the state where you have business to operate sale purchase transaction need to be register to get GSTIN . if you do direct sale from one state to various states then you do not have to take registration in each state. only if you have branch in different states and you do transfer your goods to those branches and from there you do business transaction then you have to take registration for each state where you have got branches.

[Suryanarayana Sathineni]

Dear Friend,

The views expressed by Shri. Ganesh Kalyani Ji are absolutely right and need no intervention

Best Regards

Suryanarayana

AI Summary

GST registration hinges on business establishment location, not merely where goods or services are consumed. Registration for GST must be obtained separately in each State where a person has a business operation or establishment. The requirement turns on having an operational presence (such as a branch or place from which supplies are effected), not merely on where goods or services are consumed. Direct sales from one State to purchasers in other States do not alone require registration in those consuming States; registration is required where the taxable person conducts business transactions through an establishment within those States.