GST REGISTRATION AND BRANCH TRANSFER

[HImanshu Singh]

Dear Sir, I have a technical query regarding GST Registration in relation to Government Organisation. A Government organization which is under the Control of Government of India. Head office of that organization is located in New Delhi and Manufacturing, marketing and distribution units are located all over India. Presently transfer of Goods by one unit to another unit not chargeable to VAT/CST as they are sister units and form 'F' is issued against such supply.

However, while Migration of all factories to GST an issue came to know that head office located in New Delhi and all other units having their separate PAN and different from each other. Now, My query is that whether head office and all the units all over india should be registered under same PAN as possessed by head office or Migration should be done on the basis of separate PAN possessed by each unit located in different location.

As per the model GST Law Interstate Branch transfer will be taxable under GST but branch transfer within the same state are not taxable.

As I understand that a unit will be treated as Branch of another if they are Registered under same PAN and if in Registration PAN is different they cannot be treated as Branches.

Kindly Reply in this regard whether Registration of all the units should be taken under single common PAN or Registration should be taken under separate PAN possessed by each units. Thanking You.

AI Summary

Indian Govt. Seeks Guidance on GST Registration: Unified PAN vs. Separate PAN for Branches Across States A government organization in India is seeking guidance on GST registration for its head office in New Delhi and various units across the country. The issue is whether all units should be registered under the head office's PAN or maintain separate PANs. Under GST law, interstate branch transfers are taxable, but intrastate transfers are not. Responses indicate that while each state requires a unique GST registration number, the PAN should remain consistent across branches. If different PANs are used, the units are considered separate entities, affecting their tax treatment.