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.

[KASTURI SETHI]

PAN will remain the same.

[YAGAY andSUN]

For One State, only one GST Registration number would be provided. Further, it is optional to have a separate Registration Certificate under GST if there is a different Business Vertical. However, PAN shall remain the same.

[Ganeshan Kalyani]

How you able to obtain separate PAN for branches. A company has one PAN and its branches are also suppose to posses same PAN. If PAN is different then it is not same company, it is different company. The transaction between such entity would be sale/purchase.

AI Summary

GST registration and PAN status determine whether units are branches; different PANs create separate taxable persons for transfers. Registration for GST follows PAN: units under the same PAN are branches of the same taxable person and may be treated together for registration, while units with different PANs are separate taxable persons and their inter-unit transfers will be supplies. Only one registration is issued per PAN per State; separate registrations for different business verticals within a State are optional. Interstate branch transfers are taxable under GST, whereas transfers within the same State treated as branches under the same PAN are not taxable.